Sarada Pharmacy, Kolkata V. ITO, Ward - 22(2), Kolkata , Kolkata

ITA 973/KOL/2018

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 3351 (ITAT-KOLKATA)
• Duration Of Justice: 3 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-08-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2006-2007
• Appeal Filed On: 11-05-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: S DASGUPTA
• Assessee Lawyers: K M ROY

Judgement Text

, B , IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH B KOLKATA BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND SHRI, M. BALAGANESH, ACCOUNTANT MEMBER ITA NO. 973 / KOL / 20 18 ASSESSMENT YEAR :2006-07 SARADA PHARMACY 105B, RASH BEHARI AVENUE, KOLKAA-29 [ PAN NO.AARFS 7762 E ] V/S . INCOME TAX OFFICER, WARD-22(2), 54/1, RAFI AHMED KIDWAI ROAD, KOLKATA-16 /APPELLANT .. / RESPONDENT /BY APPELLANT SHRI K.M. ROY, FCA /BY RESPONDENT SHRI S. DASGUPTA, ADDL. CIT-DR /DATE OF HEARING 26-07-2018 /DATE OF PRONOUNCEMENT 24-08-2018 / O R D E R PER S.S.GODARA, JUDICIAL MEMBER:- THIS ASSESSEES APPEAL FOR ASSESSMENT YEAR 2006-07 ARISES FROM THE COMMISSIONER OF INCOME TAX (APPEALS)-6, KOLKATAS O RDER DATED 21.03.2016, PASSED IN CASE NO. CIT(A),KOLKATA-6/10440/KOL/2016- 17 UPHOLDING ASSESSING OFFICERS ACTION IMPOSING PENALTY OF 45,324/- INVOLVING PROCEEDINGS U/S 271(1)(C) OF THE INCOME TAX ACT, 1961; IN SHORT TH E ACT. HEARD BOTH THE PARTIES. CASE FILE PERUSED. 2. IT EMERGES AT THE OUTSET THAT CIT(A)S LOWER APP ELLATE ORDER AFFIRMING THE IMPUGNED PENALTY HAS DISMISSED THE TAXPAYERS APPEA L CHALLENGING CORRECTNESS OF IMPUGNED PENALTY FOR NON-PROSECUTION ON ACCOUNT OF FACT THAT IT DID NOT APPEAR IN LOWER APPELLATE PROCEEDINGS. OUR ATTENTION IS INVITED TO PRA-1 OF THE LOWER APPELLATE ORDER INDICATING TWO OPPORTU NITIES OF HEARINGS GRANTED ON 22.02.2018 AND 15.03.2018. THE ASSESSEE SOUGHT A DJOURNMENT IN THE FORMER INSTANCE. IT ADMITTEDLY DID NOT APPEAR IN TH E LATTER OPPORTUNITY OF ITA NO.973/KOL/2018 A .Y. 2006-07 SARADA PHARMACY VS. ITO WD-22(2) KOL. PAGE 2 HEARING. SAME CLARIFIES THAT IT IS A CASE OF SINGL E DEFAULT ON ASSESSEES PART IN NOT PURSUING ITS LEGAL REMEDY. WE THEREFORE RESTORE THE INSTANT LIS BACK TO CIT(A) FOR AFRESH ADJUDICATION ON MERITS AFTER AFFO RDING THREE EFFECTIVE OPPORTUNITIES OF HEARING AS PER LAW. 3. THIS ASSESSEES APPEAL IS ACCEPTED FOR STATISTIC AL PURPOSE IN ABOVE TERMS. ORDER PRONOUNCED IN THE OPEN COURT 24/ 08/2018 SD/- SD/- ( %) (' %) (M.BALAGANESH) (S.S.GODARA) (ACCOUNTANT MEMBER) (JUDICIAL MEMBER) KOLKATA, *DKP, SR.P.S (- 24 / 08 /201 8 / COPY OF ORDER FORWARDED TO:- 1. /APPELLANT-SARADA PHARMACY, 105B, RASH BEHARI AVENU E KOLKATA-29 2. /RESPONDENT-ITO WARD-22(2), 54/1 RAFI AHMED KIDWAI ROAD, KOLKATA-16 3. 3 4 / CONCERNED CIT KOLKATA 4. 4- / CIT (A) KOLKATA 5. 7 ''3, 3, / DR, ITAT, KOLKATA 6. < / GUARD FILE. BY ORDER/ , /TRUE COPY/ SR. PRIVATE SECRETARY, HEAD OF OFFICE/DDO 3,