Ramesh D Chandak , Kolkata V. ITO, Ward - 59(1)(TDS), Kolkata , Kolkata

ITA 704/KOL/2018

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 7591 (ITAT-KOLKATA)
• Duration Of Justice: 9 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-01-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2008-2009
• Appeal Filed On: 16-04-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: V N DUTTA
• Keywords: Opportunity of being heard

Judgement Text

ITA NO. 704/KOL/2018 A.Y. 2008-2 009 RAMESH D. CHANDAK 1 IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA D BENCH, KOLKATA BEFORE SHRI P.M. JAGTAP, VICE-PRESIDENT (KZ) AND SHRI A.T. VARKEY, JUDICIAL MEMBER I.T.A. NO. 704/KOL/2018 ASSESSMENT YEAR: 2008-2009 RAMESH D. CHANDAK,................................. .....................................APPELLANT C/O. TAPARIA & CO., 28, BLACK BURN LANE, 6 TH FLOOR, KOLKATA-700 012 [PAN: ACVPC 9915 H] -VS.- INCOME TAX OFFICER,................................ .........................................RESPONDENT WARD-59(1) (TDS), KOLKATA, 10B, MIDDLETON ROW, KOLKATA-700 071 APPEARANCES BY: SHRI V.N. DUTTA, ADVOCATE, FOR THE APPELLANT SHRI SANKAR HALDER, JCIT, SR. D.R , FOR THE RESPONDENT DATE OF CONCLUDING THE HEARING : JANUARY 08, 2019 DATE OF PRONOUNCING THE ORDER : JANUARY 18, 2019 O R D E R PER SHRI P.M. JAGTAP, VICE-PRESIDENT (KZ):- THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAI NST THE ORDER OF LD. COMMISSIONER OF INCOME TAX (APPEALS)-24, KOLKATA DA TED 18.01.2018, WHEREBY HE CONFIRMED THE PENALTY OF RS.10,000/- IMP OSED BY THE ASSESSING OFFICER UNDER SECTION 221 OF THE INCOME T AX ACT, 1961. 2. THE ASSESSEE IN THE PRESENT CASE IS AN INDIVIDUA L. AS NOTICED BY THE ASSESSING OFFICER, THERE WAS A FAILURE ON THE PART OF THE ASSESSEE TO DEPOSIT THE TAX DEDUCTED AT SOURCE WITHIN THE TIME PRESCRIBED IN THE RELEVANT PROVISIONS OF THE ACT. PENALTY PROCEEDINGS UNDER SECTION 221 OF THE ACT, THEREFORE, WERE INITIATED BY THE ASSESSING OFFICER AND SINCE NO EXPLANATION WHATSOEVER WAS OFFERED BY THE ASSESSEE AS REGARDS THE REASON ITA NO. 704/KOL/2018 A.Y. 2008-2 009 RAMESH D. CHANDAK 2 FOR THE SAID DEFAULT, PENALTY UNDER SECTION 221 AMO UNTING TO RS.10,000/- WAS IMPOSED BY THE ASSESSING OFFICER. ON APPEAL, TH E LD. CIT(APPEALS) CONFIRMED THE SAID PENALTY FOR THE REASON THAT NO C ASE WAS MADE OUT BY THE ASSESSEE BY PRODUCING ANY EVIDENCE OR RAISING A NY ARGUMENT. AGGRIEVED BY THE ORDER OF THE LD. CIT(APPEALS), THE ASSESSEE HAS FILED THIS APPEAL BEFORE THE TRIBUNAL. 3. WE HAVE HEARD THE ARGUMENTS OF BOTH THE SIDES AN D ALSO PERUSED THE RELEVANT MATERIAL AVAILABLE ON RECORD. THE LD. COUN SEL FOR THE ASSESSEE HAS MADE AN ATTEMPT TO EXPLAIN THE REASON FOR THE DEFAU LT COMMITTED BY THE ASSESSEE IN TERMS OF DELAY IN PAYMENT OF TAX DEDUCT ED AT SOURCE. THE LD. D.R., HOWEVER, HAS RAISED AN OBJECTION BY SUBMITTIN G THAT NO EXPLANATION WHATSOEVER WAS OFFERED BY THE ASSESSEE EITHER BEFOR E THE ASSESSING OFFICER OR BEFORE THE LD. CIT(APPEALS) FOR THE SAID DEFAULT. HE HAS CONTENDED THAT IF THE TRIBUNAL IS INCLINED TO ENTER TAIN THE EXPLANATION NOW BEING OFFERED ON BEHALF OF THE ASSESSEE FOR THE FIRST TIME, OPPORTUNITY MAY BE GIVEN TO THE ASSESSING OFFICER TO CONSIDER A ND EXAMINE THE SAME. THE LD. COUNSEL FOR THE ASSESSEE HAS ALSO SUBMITTED THAT SINCE THE SAID EXPLANATION COULD NOT BE OFFERED BY THE ASSESSEE BE FORE THE AUTHORITIES BELOW FOR WANT OF PROPER AND SUFFICIENT OPPORTUNITY , THE MATTER MAY BE SENT BACK TO THE ASSESSING OFFICER. WE ACCORDINGLY SET ASIDE THE IMPUGNED ORDER OF THE LD. CIT(APPEALS) AND RESTORE THE MATTE R TO THE FILE OF THE ASSESSING OFFICER FOR DECIDING THE SAME AFRESH ON M ERIT AFTER GIVING PROPER AND SUFFICIENT OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON JANUARY 18 TH , 2019. SD/- SD/- (A.T. VARKEY) (P.M. JAGTAP) JUDICIAL MEMBER V ICE-PRESIDENT (KZ) KOLKATA, THE 18 TH DAY OF JANUARY, 2019 ITA NO. 704/KOL/2018 A.Y. 2008-2 009 RAMESH D. CHANDAK 3 COPIES TO : (1) SHRI RAMESH D. CHANDAK, C/O. TAPARIA & CO., 28, BLACK BURN LANE, 6 TH FLOOR, KOLKATA-700 012 (2) INCOME TAX OFFICER, WARD-59(1) (TDS), KOLKATA, 10B, MIDDLETON ROW, KOLKATA-700 071 (3) COMMISSIONER OF INCOME TAX (APPEALS)-24, KOLKA TA, (4) COMMISSIONER OF INCOME TAX- , (5) THE DEPARTMENTAL REPRESENTATIVE (6) GUARD FILE BY ORDER ASSISTANT REGISTRAR, INCOME TAX APPELLATE TRIBUNAL, KOLKATA BENCHES, KOLKATA LAHA/SR. P.S.