D.C.I.T.,Circle-13(1), Kolkata V. M/s Mahabharat Motors Mfg. Co. Pvt. Ltd., Howrah

ITA 90/KOL/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 4393 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 9 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-10-2020
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 13-10-2020
• Assessment Year: 2014-2015
• Appeal Filed On: 18-01-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

9 ITA NO. 90/KOL/2019 MAHABHARAT MOTORS MFG. CO. PVT. LTD., AY 2014-15 8. RESPECTFULLY FOLLOWING THE DECISION OF THE COORDINATE BENCH AND THE OTHER DECISIONS CITED SUPRA, WE CONFIRM THE ACTION OF LD. CIT(A) ON LEGAL ISSUE (INVALID PENALTY NOTICE) AND ARE NOT INCLINED TO INTERFERE WITH THE ORDER OF THE LD. CIT(A) ON THE LEGAL ISSUE AND THEREFORE, THE MERIT OF THE LEVY OF PENALTY HAS BECOME ACADEMIC, SO IS LEFT OPEN. THEREFORE, THE APPEAL OF THE REVENUE STANDS DISMISSED. 9. IN THE RESULT, THE APPEAL OF REVENUE IS DISMISSED. ORDER IS PRONOUNCED IN THE OPEN COURT ON 22ND OCTOBER, 2020. SD/- (J. SUDHAKAR REDDY) SD/- (A. T. VARKEY) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 22ND OCTOBER, 2020 JD.(SR.P.S.) COPY OF THE ORDER FORWARDED TO: 1. APPELLANT DCIT, CIRCLE-13(1), KOLKATA. 2 RESPONDENT M/S. MAHABHARAT MOTORS MFG. CO. PVT. LTD., VICHITRA, C/O KOLKATA WEST INTERNATIONAL CITY, SALAP JUNCTION, HOWRAH AMTA ROAD & BOMBAY ROAD (NH-6) CROSSING, HOWRAH-711403. 3. THE CIT(A)-5, KOLKATA (SENT THROUGH E-MAIL) 4. 5. CIT , KOLKATA DR, KOLKATA BENCHES, KOLKATA (SENT THROUGH E-MAIL) / TRUE COPY, BY ORDER, ASSISTANT REGISTRAR