Smt. Dipasikha Chakraborty, Legal Heir of Late Late Ashok Chakraborty, Kolkata V. ITO, Ward -50(3), Kolkata, Kolkata

ITA 832/KOL/2011

• Counselvise Citation: [2012] 119 COUNSELVISE.COM (IT) 7652 (ITAT-KOLKATA)
• Duration Of Justice: 7 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-01-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2005-2006
• Appeal Filed On: 31-05-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RANADHIR GUPTA
• Assessee Lawyers: S M SURANA; JITENDRA KAUSHIK

Judgement Text

, ' , , IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH : KOLKATA ( ) . , , , ) [BEFORE SRI N. VIJAYAKUMARAN, J.M. & SRI C.D. RAO, A.M.] / I.T.A NO. 832/KOL/2011 !' #$ / ASSESSMENT YEAR : 2005-2006 SMT. DIPASIKHA CHAKRABORTY, -VS.- INCO ME TAX OFFICER, WARD-50(3), KOLKATA L/H. OF LATE ASHOK CHAKRABORTY (PAN : ABVPC 2854 L) ( &' /APPELLANT ) ( ()&' / RESPONDENT ) FOR THE APPELLANT ( &' ) : S/SHRI S.M. SURANA AND JITENDRA KAUSHIK, A.R. FOR THE RESPONDENT ( ()&' ) : SHRI RANADHIR GUPTA, D.R. * + , * + , * + , * + , /DATE OF HEARING : 09.12.2011 -# + , -# + , -# + , -# + , /DATE OF PRONOUNCEMENT : 06.01.2012 . / ORDER PER SHRI C.D. RAO, ACCOUNTANT MEMBER/ . /, /,/, /, . , :- THIS APPEAL FILED BY THE ASSESSEE IS AGAINST THE O RDER OF LD. COMMISSIONER OF INCOME- TAX (APPEALS)-XXXII, KOLKATA DATED 24.12.2010 FOR T HE ASSESSMENT YEAR 2005-06 ON THE FOLLOWING GROUND :-. FOR THAT ON THE FACTS AND CIRCUMSTANCES OF THE CAS E, THE LD. COMMISSIONER OF INCOME-TAX (APPEALS) ERRED IN CONFI RMING THE ORDER UNDER SECTION 271(1)(C) PASSED BY THE INCOME TAX OF FICER IMPOSING PENALTY OF A SUM OF RS.1,80,000/-. 2. AT THE TIME OF HEARING BEFORE US, LD. COUNSEL AP PEARING ON BEHALF OF THE ASSESSEE PLACED RELIANCE ON THE DECISION OF HONBLE GUJARAT HIGH CO URT IN THE CASE OF CIT VS.- SCIENTIFIC CHEMICALS (2005) REPORTED IN 278 ITR 199 (GUJ.) AND CONTENDED THAT IN THIS CASE, BEFORE LEVYING PENALTY THE ASSESSING OFFICER HAS NOT CONSI DERED THE SUBMISSIONS MADE BEFORE HIM BY THE ASSESSEE. IN SUPPORT OF THIS, HE FILED A COPY O F LETTER ADDRESSED BY THE ASSESSEE TO THE ASSESSING OFFICER, WHICH WAS ACKNOWLEDGED BY THE AS SESSING OFFICER ON 24.06.2008. THEREFORE, HE REQUESTED TO QUASH THE ORDER OF PENAL TY. IT WAS SUBSEQUENTLY CONFIRMED BY THE LD. CIT(APPEALS). ITA NO.832/KOL./2011 2 3. ON THE OTHER HAND, LD. D.R. RELIED ON THE ORDERS OF REVENUE AUTHORITIES. 4. WE HAVE GIVEN OUR CAREFUL CONSIDERATION TO THE R IVAL SUBMISSIONS MADE BEFORE US AND PERUSED THE PENALTY ORDER PASSED ON 27.06.2008 BY T HE ASSESSING OFFICER UNDER SECTION 271(1)(C). IT IS OBSERVED THAT THE ASSESSEE DID NOT APPEAR DURING THE PENALTY HEARING ON 28.02.2008 AND ON 20.06.2008. THEREFORE, HE BELIEVE D THAT THE ASSESSEE HAD NO EXPLANATION TO OFFER THE INVESTMENT IN MUTUAL FUND AND SUBSEQUENTL Y PASSED THE IMPUGNED PENALTY ORDER ON 27.06.2008. BUT AS PER RECORDS, THE ASSESSING OFFIC ER HAS, IN FACT, RECEIVED THE WRITTEN EXPLANATION BY THE ASSESSEE ON 24.06.2008. THEREFOR E, RESPECTFULLY FOLLOWING THE JUDGMENT OF THE HONBLE GUJARAT HIGH COURT IN THE CASE OF SCIEN TIFIC CHEMICALS (SUPRA) PREFERRED BY THE LD. COUNSEL, WE ARE OF THE CONSIDERED VIEW THAT SINCE T HE ASSESSING OFFICER HAS NOT CONSIDERED THE SUBMISSIONS OF THE ASSESSEE BEFORE CONFIRMING THE P ENALTY ORDER, THE ORDER PASSED BY THE ASSESSING OFFICER IS NOT SUSTAINABLE IN THE EYES OF LAW. THEREFORE, WE ALLOW THE GROUND OF APPEAL TAKEN BY THE ASSESSEE. 5. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS ALLOWED. 0 1 0 1 0 1 0 1 ! 20 ! 20 ! 20 ! 20 3 3 3 3 4 4 4 4 567 567567 567 ORDER PRONOUNCED IN THE OPEN COURT ON 06/ 01 /2012. 8 9 . 06/01/2012. SD/- SD/- [ N. VIJAYAKUMARAN /( . ) [C.D. RAO/ ( . /, /,/, /, . ] JUDICIAL MEMBER/ ACCOUNTANT MEMBER/ DATED : 6 TH JAN. 2012 COPY OF THE ORDER FORWARDED TO: 1. SMT. DIPASIKHA CHAKRABORTY, C/O. SHRI R.P. SHARMA, ADVOCATE, 19D, MUKTARAM BABU STREET, KOLKATA-7 2 ITO, WARD-50(3), KOLKATA, 169, AJC BOSE ROAD, KOLKA TA-14 3. COMMISSIONER OF INCOME-TAX (APPEALS)- , KOLKATA 4. CIT- , KOLKATA 5. DR, KOLKATA BENCHES, KOLKATA (TRUE COPY) BY ORDER ASSISTANT REGISTRAR, I.T.A.T., KOLKATA LAHA, SR. P.S.