TAPAS SARKAR, Kolkata V. I.T.O. WD-3(4), PURULIA, Asansol

ITA 708/KOL/2009

• Counselvise Citation: [2013] 140 COUNSELVISE.COM (IT) 70382 (ITAT-KOLKATA)
• Duration Of Justice: 43 year(s) 7 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-08-2013
• Appeal Filed By: Assessee
• Assessment Year: misc
• Appeal Filed On: 01-01-1970
• Court: TRIBUNAL
• Department Lawyers: DILIP KUMAR RASHIT
• Assessee Lawyers: V N PUROHIT

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH B KOLKATA BEFORE SHRI, PRAMOD K UM A R , ACCOUNTANT MEMBER AND SHRI MAHAVIR SINGH , J UDICIAL MEMBER ITA NO. 708 / KOL / 2009 ASSESSMENT YEAR S : 2000 - 01 TAPAS SARKAR VIL. & AT : BOGRA, DIST.PURULIA, PIN. 723 145 (W.B) [ PAN NO.AMEPS 1738D ] V/S . COMMISSIONER OF INCOME TAX (APPEAL) - ASSANSOL, SAHANA APARTMENT, LOWER CHAILDANGA, G.T. ROAD, ASSANSOL 713 304 / APPELLANT .. / RESPONDENT) / BY A PPELLANT SHRI V.N.PUROHIT, AR / BY RE SPONDENT SHRI DILIP KUMAR RASHIT, SR - DR / DATE OF HEARING 13 - 08 - 2013 / DATE OF PRONOUNCEMENT 13 - 08 - 2013 / O R D E R PER PRAMOD KUMAR , ACCOUNTANT MEMBER: - 1. BY WAY OF THIS APPEAL, THE ASSESSEE APPELLANT HAS CALLED INTO QUESTION CORRECTNESS OF LEARNED CIT(A)S ORDER DATED 26 - 02 - 2009 CONFIRMING PENALTY IMPOSED ON THE ASSESSEE U/S 271(1)(C) OF THE INCOME TAX ACT, 1961 FOR THE ASSESSMENT YEAR 2000 - 01. 2. WHEN THIS APPEAL WAS CALLED OUT FOR HEARING, LEARNED COUNSEL FOR THE ASSESSEE INVITED OUR ATTENTION TO THE FACT THAT VIDE OUR ORDER DATED 30 TH APRIL, ITA NO. 708/KOL/2009 AY 20 00 - 01 TAPAS SARKAT V. CIT(A)ASL PAGE 2 2012, WE HAVE RE MITTED THE QUANTUM ASSESSMENT IN RESPECT OF WHICH IMPUGNED PENALTY IS LEVIED, BACK TO THE FILE OF THE ASSESSING OFFICER. IN THIS VIEW OF THE MATTER, ACCORDING OF ITS LEARNED COUNSEL, THE VERY FOUNDATIONS OF IMPUGNED ASSESSMENT CEASES TO EXIST. HE THUS URGE S US TO QUASH THE IMPUGNED PENALTY ORDER AS WELL. 3. LEARNED DEPARTMENTAL REPRESENTATIVE ACCEPTS THAT THE RELATED QUANTUM ASSESSMENT IS SET ASIDE BUT PRAYS THAT PENALTY MATTER SHOULD ALSO BE RESTORED TO THE FILE OF THE ASSESSING OFFICER. 4. WE ARE OF THE CON SIDERED VIEW THAT ONCE QUANTUM ASSESSMENT ITSELF IS RESTORED TO THE FILE OF THE ASSESSING OFFICER, THE VERY FOUNDATION OF PENALTY PROCEEDINGS CEASES TO HOLD GOOD IN LAW. THE PENALTY ORDER IS, THEREFORE, ALSO LIABLE TO BE QUASHED. HOWEVER, THE ASSESSING OFF ICER IS FREE TO INITIATE PENALTY PROCEEDINGS IN RESPECT OF ANY ADDITIONS OR DISALLOWANCES HE MAY MAKE DURING THE REMANDED PROCEEDINGS. THAT CALL IS TO BE TAKEN BY THE ASSESSING OFFICER, AND HE IS AT LIBERTY TO DO SO, DEPENDING UPON THE FACTS AND CIRCUMSTAN CES OF THE CASE. WITH THESE OBSERVATIONS, IMPUGNED PENALTY ORDER IS SET ASIDE. 5. WITH THE ABOVE OBSERVATIONS, THE APPEAL IS ALLOWED. PRONOUNCED IN THE OPEN COURT TODAY ON 13 TH AUGUST, 2013 SD/ - SD/ - ( MAHAVIR SINGH ) ( PRAMAD KUMAR ( JUDI CIAL MEMBER ) ( ACCOUNTANT MEMBER) KOLKATA , *DKP - 13 / 0 8 / 201 3 / COPY OF ORDER FORWARDED TO: - 1 . / APPELLANT 2 . / RESPONDENT ITA NO. 708/KOL/2009 AY 20 00 - 01 TAPAS SARKAT V. CIT(A)ASL PAGE 3 3 . / CONCERNED CIT 4 . - / CIT (A) 5 . , , / DR, ITAT, KOLKATA 6 . [ / GUARD FILE. BY ORDER/ , /TRUE COPY/ / ,