M/s Sanwaria Steel Pvt. Ltd., Howrah V. I.T.O.,Ward-1(1), Kolkata

ITA 57/KOL/2020

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 8808 (ITAT-KOLKATA)
• Duration Of Justice: 6 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-07-2020
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: C
• Assessment Year: 2007-2008
• Appeal Filed On: 14-01-2020
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Section: 250

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA C BENCH, KOLKATA (BEFORE SRI J. SUDHAKAR REDDY, HONBLE ACCOUNTANT MEMBER & SRI ABY T. VARKEY, HONBLE JUDICIAL MEMBER) [VIRTUAL COURT HEARING] ITA NO. 57/KOL/2020 ASSESSMENT YEARS: 2007-08 M/S. SANWARIA STEEL PVT. LTD................................................................................APPELLANT 134/54K GIRISH GHOSH ROAD BELURMATH HOWRAH 711 102 [PAN : AAHCS 7892 J] VS. INCOME TAX OFFICER, WARD-1(1), KOLKATA............................... RESPONDENT APPEARANCES BY: NONE, APPEARED ON BEHALF OF THE ASSESSEE. SHRI SUPRIYO PAL, JCIT D/R, APPEARING ON BEHALF OF THE REVENUE. DATE OF CONCLUDING THE HEARING : JULY 20 TH , 2020 DATE OF PRONOUNCING THE ORDER : JULY 24 TH , 2020 ORDER PER J. SUDHAKAR REDDY, AM :- THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS) 17, KOLKATA, (HEREINAFTER THE LD.CIT(A)), PASSED U/S. 250 OF THE INCOME TAX ACT, 1961 (THE ACT), DT. 04/04/2019, FOR THE ASSESSMENT YEAR 2007-08. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE. THERE IS NO APPLICATION FOR ADJOURNMENT EITHER. UNDER THESE CIRCUMSTANCES, WE DISPOSE OFF THE CASE EX-PARTE ON MERITS QUA THE ASSESSEE AFTER HEARING THE LD. DEPARTMENTAL REPRESENTATIVE. 3. AFTER HEARING THE LD. D/R, WE FIND THAT THE PENALTY IN QUESTION HAS BEEN BASED ON THE ORIGINAL ASSESSMENT ORDER PASSED BY THE INCOME TAX OFFICER AND WHEREAS, THE COMMISSIONER OF INCOME TAX (APPEALS) 22, HAS GRANTED CERTAIN RELIEF TO THE ASSESSEE IN APPEAL AGAINST THE ORIGINAL ASSESSMENT ORDER. THUS, IN OUR CONSIDERED OPINION, IT WOULD BE PROPER TO REMIT THE MATTER TO THE FILE OF THE ASSESSING OFFICER FOR FRESH ADJUDICATION, IN ACCORDANCE WITH LAW. 4. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. KOLKATA, THE 24 TH DAY OF JULY, 2020. SD/- SD/- [ ABY T. VARKEY] [ J. SUDHAKAR REDDY ] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 24.07.2020 {SC SPS} COPY OF THE ORDER FORWARDED TO: 1. M/S. SANWARIA STEEL PVT. LTD 134/54K GIRISH GHOSH ROAD BELURMATH HOWRAH 711 102 2. INCOME TAX OFFICER, WARD- 1(1), KOLKATA 3. CIT(A)- 4. CIT- , 5. CIT(DR), KOLKATA BENCHES, KOLKATA. 2 M/S. SANWARIA STEEL PVT. LTD 1(1), KOLKATA 5. CIT(DR), KOLKATA BENCHES, KOLKATA. ASSISTANT REGISTRAR ITAT, KOLKATA BENCHES ITA NO. 57/KOL/2020 ASSESSMENT YEARS: 2007-08 M/S. SANWARIA STEEL PVT. LTD. TRUE COPY BY ORDER ASSISTANT REGISTRAR ITAT, KOLKATA BENCHES