Mukesh Kumar Gupta, Kolkata V. ITO, WD-43(3), KOLKATA, Kolkata

ITA 78/KOL/2016

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 1258 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 8 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-10-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2007-2008
• Appeal Filed On: 19-01-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH, KOLKATA BEFORE SRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER & SRI ABY T. VARKEY, JUDICIAL MEMBER I.T.A. NO. 78/KOL/2016 ASSESSMENT YEAR: 2007-08 MUKESH KR. GUPTA, KOLKATA.... .APPELLANT [PAN : ADPPG 1027 R] ITO, WARD-43(3), KOLKATA... ...RESPONDENT APPEARANCES BY: NONE, APPEARED ON BEHALF OF THE ASSESSEE. SHRI ARINDAM BHATTACHARJEE, APPEARING ON BEHALF OF THE REVENUE. DATE OF CONCLUDING THE HEARING : SEPTEMBER 25, 2 017 DATE OF PRONOUNCING THE ORDER : OCTOBER 13, 2017 ORDER PER J. SUDHAKAR REDDY, ACCOUNTANT MEMBER :- THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE LD. COMMISSIONER OF INCOME TAX (APPEALS)-21, KOLKATA (H EREINAFTER THE LD. CIT(A)), DT. 9.12.2015 FOR THE ASSESSMENT YEAR 200 7-08 WHEREIN THE LD. CIT(A) CONFIRMED THE PENALTY LEVIED BY THE AO U/S 271(1)(B) OF THE INCOME TAX ACT, 1961 (THE ACT). 2. AFTER CONSIDERING THE PAPERS ON RECORD, WE FIND THAT THE ASSESSEE HAS PLEADED PHYSICAL AND MENTAL ILL HEALTH AND THAT HE HAS GIVEN VAKALAT TO AN ADVOCATE SHRI GAUTAM SAHA AND CONSEQUENTLY COULD NO T ATTEND THE HEARING BEFORE THE LD. AO ON 24.11.2009. 2 I.T.A. NO. 78/KOL/2016 ASSESSMENT YEAR: 2007-08 MUKESH KR. GUPTA 3. WE ARE OF THE CONSIDERED OPINION THAT THE ASSESS EE WAS PREVENTED BY SUFFICIENT CAUSE FOR APPEARING BEFORE THE ASSESSING OFFICER ON THE DATE OF HEARING I.E. 24.11.2009. THE EXPLANATION GIVEN BY THE ASSESSEE IS A BONA FIDE EXPLANATION. HENCE, WE DELETE THE PENALTY AND ALLOW THE APPEAL OF THE ASSESSEE. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS AL LOWED. KOLKATA, THE 13 TH DAY OF OCTOBER, 2017. SD/- SD/- [ ABY T. VARKEY ] [J. SUDHAKAR REDDY] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 13.10.2017 SB, SR. PS COPY OF THE ORDER FORWARDED TO: 1 . MUKESH KUMAR GUPTA, 126, CHITTA RANJAN AVENUE, KOLKATA-700073 2 . ITO, WARD-43(3), KOLKATA KOLKATA-700069 3. CIT(A)- 4. CIT- , 5. CIT(DR), TRUE COPY BY ORDER SENIOR PRIV ATE SECRETARY HEAD OF OFFICE/ D.D.O. ITAT, KOLKATA BENCHES 3 I.T.A. NO. 78/KOL/2016 ASSESSMENT YEAR: 2007-08 MUKESH KR. GUPTA