Naresh Kumar Singh, Dhanbad V. ITO,Ward-1(3), Dhanbad

ITA 71/RAN/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 9038 (ITAT-RANCHI)
• Duration Of Justice: 1 year(s) 5 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-07-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2011-2012
• Appeal Filed On: 14-02-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: A K MOHANTI
• Assessee Lawyers: NAVIN DOKANIA
• Section: 22

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, RANCHI, ECO URT,AT KOLKATA BEFORE SHRI S.S. GODARA, JM &DR. A.L.SAINI, AM ./ITA NOS.71 & 72/RAN/2019 ( / ASSESSMENT YEARS:2011-12 & 2012-13) SHRI NARESH KUMAR SINGH CA D. N. DOKANIA, 103A, SHANTI BHAWAN, BANK MORE, DHANBAD- 826001, JHARKHAND VS. ITA, WARD-1(3),DHANBAD ./ ./PAN/GIR NO.: BZTPS 5004 D (APPELLANT) .. (RESPONDENT) APPELLANT BY : SHRI NAVIN DOKANIA, FCA RESPONDENT BY :SHRI A. K. MOHANTI, ADDL. CIT SR. DR / DATE OF HEARING : 13/07/2020 /DATE OF PRONOUNCEMENT : 31/07/2020 / O R D E R PER BENCH (ORAL): THESE TWO ASSESSEES APPEALS FOR ASSESSMENT YEARS 2011-12 & 2012-13; RESPECTIVELY ARE DIRECTED AGAINST THE CIT(A)-DHANB ADS ORDERS DATED 04/12/2018 PASSED IN CASE NO. CIT(A), DHANBAD/10034& 100033/20 16-17; RESPECTIVELY INVOLVING PENALTY PROCEEDINGS U/S 271A OF THE INCO ME TAX ACT, 1961 ( IN SHORT THE ACT). HEARD BOTH THE PARTIES. CASE FILES PERUSED. 2. WE FIND DURING THE COURSE OF HEARING THAT BOTH THE LOWER AUTHORITIES HAVE IMPOSED U/S 271A PENALTIES OF RS. 25,000/- EACH ON ACCOUNT OF ASSESSEES NOT HAVING MAINTAINED BOOKS OF ACCOUNTS. CASE FILE INDI CATES THAT THIS ASSESSEE HAD BEEN ACTING AS A TRANSPORT AGENT ON BEHALF OF OTHER PARTIES WITHOUT HAVING TURNOVER OF HIS OWN. WE CONCLUDE IN VIEW OF THIS CLINCHING F ACT THAT THE SAME SUFFICIENTLY I.T.A NOS.71 & 72/RAN/2019 SHRI NARESH KUMAR SINGH A.YS. 2011-12 & 2012-13 PAGE | PAGE | PAGE | PAGE | 2 22 2 SUGGESTS TO BE A DEBATABLE ISSUE REGARDING MAINTE NANCE OF BOOKS OF ACCOUNT AND THEREFORE, THE IMPUGNED PENALTY DESERVES TO BE DE LETED. WE ORDER ACCORDINGLY. 3. IN THE RESULT, ASSESSEES TWO APPEALS ARE ALL OWED. ORDER PRONOUNCED IN THE COURT ON 31.07.2020 SD/- (A.L.SAINI) SD/- (S.S.GODARA) / ACCOUNTANT MEMBER / JUDICIAL MEMBER /KOLKATA; / DATE: 31/07/2020 SB, SR.PS COPY OF THE ORDER FORWARDED TO: 1. SHRI NARESH KUMAR SINGH 2. ITO, WARD-1(3), DHANBAD 3. C.I.T(A)- 4. C.I.T.- RANCHI 5. CIT(DR), RANCHI BENCH, RANCHI . 6. GUARD FILE. TRUE COPY BY ORDER ASSIST ANT REGISTRAR ITAT, RANCH I BENCH