Sri Dipankar Jana, Purba Medinipur V. ITO, WD-27(1), Haldia, Purba Medinipur

ITA 653/KOL/2016

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 0724 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 8 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-12-2017
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: B
• Assessment Year: 2005-2006
• Appeal Filed On: 11-04-2016
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: ARINDAM BHATTA

Judgement Text

1 ITA NO.653/KOL/2016 IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH: KOL KATA BEFORE: SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER, AND SHRI DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND I.T.A NO. 653/KOL/2 016 A.Y: 2005-06 DIPANKAR JANA VS. I.T.O., WARD 27(1), HALDIA PAN: AEHPJ0728F [APPELLANT] [RESPONDEN T] FOR THE APPELLANT : NONE APPEARED FOR THE ASSE SSEE FOR THE RESPONDENT : SHRI ARINDAM BHATTACHARJEE, ADDL.CIT, LD.DR DATE OF HEARING : 16-10-2017 DATE OF PRONOUNCEMENT : 13-12-2017 ORDER SHRI S.S.VISWANETHRA RAVI, JM: THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS), 7, KOLKATA D T.02-12-2015 FOR THE A.Y 2005-06, WHEREIN HE CONFIRMED THE PENAL TY OF RS. 70,904/- IMPOSED U/S. 271(1)(C) OF THE ACT BY THE A O. 2. IT IS NOTICED THAT AT THE TIME OF HEARING, NEITH ER THE ASSESSEE NOR ANY REPRESENTING THE ASSESSEE AND NOT FILED AN Y APPLICATION SEEKING ADJOURNMENT. THE LD.DR SUBMITS THAT FOR NON APPEARANCE OF THE ASSESSEE BEFORE THE CIT-A, THE CIT-A DISMISSED THE APPEAL OF ASSESSEE BY EX PARTE. THEREFORE, WE PROCEED TO HEAR THE LD.DR AND DISPOSE OF THE APPEAL ON MERITS AND PERUSING MATERI AL ON RECORD. 3. IT IS FURTHER NOTICED THAT THE APPEAL FILED BY T HE ASSESSEE WITH A DELAY OF 58 DAYS. FOR WHICH THE ASSESSEE FILED COND ONATION PETITION BY WAY OF AN AFFIDAVIT, WHICH IS ON RECORD. CONSIDERIN G THE CONTENTS THEREIN AND HEARING THE LD.DR, WE CONDONE THE DELAY OF 58 DAYS IN FILING THE APPEAL BEFORE THE TRIBUNAL. 4. WE FIND THAT THE PENALTY U/S. 271(1)( C) OF THE ACT INITIATED IN RESPECT OF ADDITION MADE ON ACCOUNT OF LABOUR AND S TAFF WELFARE TO AN EXTENT OF RS.2,31,708/-, WHERE THE EXPENSES CLAIME D TOWARDS TOUR OF 2 ITA NO.653/KOL/2016 STAFF ARE TREATED BY THE AO AS BOGUS AND FOR NON CO MPLIANCE BEFORE THE AO IN THE PENALTY OF RS. 70,904/- U/S. 271(1)( C ) OF THE ACT WAS IMPOSED. WE FURTHER FIND THAT THE ASSESSEE DID NOT GET ADEQUATE OPPORTUNITY OF HEARING BEFORE THE CIT-A IN THE FIRS T APPELLATE PROCEEDINGS. IT IS ALSO NOTICED THAT THE CIT-A ISS UED NOTICES INTIMATING THE DATE OF HEARINGS ON 9-1-2014, 19-8-2 014, 16-9-2014, 30-10-2014, 31-12-2014 AND 19-06-2015. IT APPEARS F ROM RECORD THAT IN ALL THE SAID DATES, NONE ATTENDED ON BEHALF OF THE ASSESSEE. THEREFORE, THE CIT-A DISMISSED THE APPEAL BY EX PARTE FOR NON APPEARANCE AND NON PROSECUTION OF THE ASSESSEE . BEFORE US ALSO, WE FIND THAT NONE APPEARED ON BEHALF OF ASSESSEE. THER EFORE, TAKING INTO CONSIDERATION THE FACTS OF THE CASE AND THE SUBMISS IONS OF THE LD. DR AND IN THE INTEREST OF JUSTICE WE REMAND THE ISSUE TO THE FILE OF THE CIT-A TO DECIDE THE SAME AFRESH AND TO PASS A FRESH ORDER AS PER LAW. THE ASSESSEE IS ALSO DIRECTED NOT TO TAKE ANY ADJOU RNMENT BEFORE THE CIT-A AND COOPERATE FOR SPEEDY DISPOSAL OF THE CAS E. THE ASSESSEE SHALL BE AT LIBERTY TO FILE EVIDENCES, IF ANY, TO S UBSTANTIATE HIS CASE. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSE. ORDER PRONOUNCED IN THE OPEN COURT ON 13-12 -2017 SD/- SD/- ARJUN LAL SAINI S.S. VISWANETHRA RAVI ACCOUNTANT MEMBER JUDICIAL MEMBER DATED :13-12-2017 PP(SR.P.S.) COPY OF THE ORDER FORWARDED TO: 1 . APPELLANT/ASSESSEE:SRI DIPANKAR JANA VILL TETULBERI A SOUTH, P.O DEBHOG, HALDIA, PURBA MEDINIPUR, W.B PIN 721657. 2 RESPONDENT/REVENUE : THE INCOME TAX OFFICER, WARD 2 7(1), HALDIA, PURBA MEDINIPUR, W.B. 3 . THE CIT(A), KOLKATA 4. 5. CIT , KOLKATA DR, KOLKATA BENCHES, KOLKATA / TRUE COPY, BY ORDER, SR.PS, H.O.O,ITAT, KOLKATA 3 ITA NO.653/KOL/2016