ACIT, Central Circle-2(3), , Kolkata V. M/s. Gangour Tie-up Pvt. Ltd., Kolkata

MA 173/KOL/2018

• Counselvise Citation: [2018] 119 COUNSELVISE.COM (IT) 0192 (ITAT-KOLKATA)
• Duration Of Justice: 2 month(s) 23 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 07-12-2018
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: D
• Assessment Year: 2013-2014
• Appeal Filed On: 14-09-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 271(1)(c)

Judgement Text

1 MA NO.173/KOL/2018 M/S. GANGOUR T IE-UP PVT. LTD., AY- 2013-14 , D , IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH: KOL KATA ( ) . . , . ' # $% % , '( ) [BEFORE SHRI A. T. VARKEY, JM & DR. A. L. SAINI, A M] M.A. NO.173/KOL/2018 IN I.T.A. NO. 273/KOL/2017 ASSESSMENT YEAR: 2013-14 ASSISTANT COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-2(3), KOLKATA. VS. M/S. GANGOUR TIE-UP PVT. LTD. (PAN: AACCG3488M) APPLICANT RESPONDENT DATE OF HEARING 30.11.2018 DATE OF PRONOUNCEMENT 07.12.2018 FOR THE APPLICANT SHRI C. J. SINGH, SR. DR FOR THE RESPONDENT SHRI A. K. TIBREWAL, FCA ORDER PER SHRI A.T.VARKEY, JM THIS MISC. APPLICATION HAS BEEN FILED BY THE REVENU E AGAINST THE ACTION OF THE TRIBUNAL WHILE PASSING THE IMPUGNED ORDER DID NOT CONSIDER THE HONBLE JURISDICTIONAL HIGH COURTS ORDER IN SHYAM BARAN MONDAL VS. CIT (2011) 244 CTR 631 AND DECIDING PENALTY IMPOSED BY THE AO U/S. 271(1)(C) OF THE INCOME-TAX ACT, 1961 (HEREINAFTER REFERRED TO AS THE ACT) 2. THE LD. AR REBUTTING THE STAND OF THE REVENUE CONTENDED THAT THE TRIBUNAL HAS ALREADY CONSIDERED THE ORDER OF THE HONBLE CALCUTT A HIGH COURT PASSED IN SHYAM BARAN MONDAL (SUPRA) AND DREW OUR ATTENTION TO PAGE 4 OF THE IMPUGNED ORDER WHERE WE NOTE THAT THE TRIBUNAL HAS ALREADY TAKEN NOTE OF THIS DECISIO N AS UNDER: 7. THE LEARNED DR SUBMITTED THAT THE HONBLE CAL CUTTA HIGH COURT IN THE CASE OF DR.SYAMAL BARAN MONDAL VS. CIT (2011) 244 CTR 631 ( CAL) HAS TAKEN A VIEW THAT SEC.271 DOES NOT MANDATE THAT THE RECORDING OF SATISFACTION ABOUT CONCEALMENT OF INCOME MUST BE IN 2 MA NO.173/KOL/2018 M/S. GANGOUR T IE-UP PVT. LTD., AY- 2013-14 SPECIFIC TERMS AND WORDS AND THAT SATISFACTION OF A O MUST REFLECT FROM THE ORDER EITHER WITH EXPRESSED WORDS RECORDED BY THE AO OR BY HIS OVERT ACT AND ACTION. IN OUR VIEW THIS DECISION IS ON THE QUESTION OF RECORDING SATISFACTION AND NO T IN THE CONTEXT OF SPECIFIC CHARGE IN THE MANDATORY SHOW CAUSE NOTICE U/S.274 OF THE ACT. TH EREFORE REFERENCE TO THIS DECISION, IN OUR VIEW IS NOT OF ANY HELP TO THE PLEA OF THE REVENUE BEFORE US. 3. IN THE LIGHT OF THE AFORESAID FACT THAT THE TRIB UNAL HAS ALREADY TAKEN NOTE OF THE DECISION OF THE HONBLE CALCUTTA HIGH COURT AND HAS PASSED THE ORDER, THE MISC APPLICATION PREFERRED BY THE REVENUE FAILS. THEREFORE, WE ARE OF THE OPINION THAT NO ERROR ON THE FACE OF THE RECORD HAS BEEN BROUGHT TO THE NOTICE BY THE RE VENUE BEFORE US TO INTERFERE WITH THE ORDER OF THE TRIBUNAL. MOREOVER, WE NOTE THAT THIS TRIBU NALS SIMILAR ORDER WHEREIN IT WAS HELD THAT THE PENALTY NOTICE ISSUED WITHOUT SPECIFYING T HE CHARGE IS INVALID AND VITIATE THE PENALTY LEVIED HAS ALREADY BEEN UPHELD BY THE HONBLE CALCU TTA HIGH COURT IN ITAT NO. 306 OF 2017, GA NO. 2968 OF 2017 IN PR. CIT VS. DR. MURARI MOHAN KOLAY BY ORDER DATED 18.07.2018. IN VIEW OF THE SAME, THE MISC. APPLICA TION FILED BY THE REVENUE IS DISMISSED. 4. IN THE RESULT, MISC. APPLICATION OF REVENUE IS D ISMISSED. ORDER IS PRONOUNCED IN THE OPEN COURT ON 7 TH DECEMBER, 2018. SD/- SD/- (DR. A. L. SAINI) (ABY. T. VARKEY) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 7TH DECEMBER, 2018 JD.(SR.P.S.) COPY OF THE ORDER FORWARDED TO: 1. APPELLANT ACIT, CENTRAL CIRCLE-2(3), KOLKATA. 2 RESPONDENT M/S. GANGOUR TIE-UP PVT. LTD., 109, PARK STREET, KOLKATA- 700 016. 3. 4. CIT(A)-20, KOLKATA. (SENT THROUGH E-MAIL) CIT- , KOLKATA. 5. DR, ITAT, KOLKATA. (SENT THROUGH E-MAIL) / TRUE COPY, BY ORDER, SR. PVT. SECRETARY