ITO, Ward - 53(4), Kolkata V. Swapan Kumar Basu , Kolkata

MA 207/KOL/2019

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 2074 (ITAT-KOLKATA)
• Duration Of Justice: 1 month(s) 13 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 06-12-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: D
• Assessment Year: 2012-2013
• Appeal Filed On: 24-10-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 274; 254(2)

Judgement Text

, B , IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH B KOLKATA BEFORE SHRI S.S. GODARA, JUDICIAL MEMBER AND DR. A.L. SAINI, ACCOUNTANT MEMBER (MISC. APPLICATION) M.ANO.207/KOL/2019 (ARISING OUT ITA NO.1943/KOL/2018) / ASSESSMENT YEAR:2012-13 INCOME TAX OFFICER WARD-53(4), BAMBOO VILLA, 169, A.J.C. BOSE ROAD, KOLKATA-700 014 / V/S . SWAPAN KUMAR BASU FLAT NO.A-1D, 45, B.T. ROAD, KOLKATA-50 [ PAN NO.ADMPB 3543 N ] (ORIGINAL RESPONDENT) (ORIGINAL APPELLANT) (APPLICANT) .. (RESPONDENT) / BY APPLICANT SHRI, JAYANTA KHANRA, JCIT-SR-DR !' / BY RESPONDENT NONE / DATE OF HEARING 06-12-2019 / DATE OF PRONOUNCEMENT 06-12-2019 / ORDER PER S.S.GODARA, JUDICIAL MEMBER:- THIS REVENUES MISCELLANEOUS APPLICATION FILED U/S. 254(2) OF THE INCOME TAX ACT, 1961, IN SHORT THE ACT SEEKS TO R E-CALL / RECTIFY THE TRIBUNALS ORDER DATED 08.05.2019. CASE CALLED TWICE. NONE APPEARS ON BEHALF OF ASSESS EE. WE PROCEED EX PARTE AGAINST THE ASSESSEE IN THE INSTANT MISCELLA NEOUS APPLICATION. 2. HEARD LEARNED DEPARTMENTAL REPRESENTATIVE HIS S OLE ARGUMENT IS THAT OUR ORDER DELETING THE IMPUGNED PENALTY ON THE GROU ND THAT THE ASSESSING OFFICER SHOW-CAUSE NOTICE ISSUED U/S. 274 OF THE AC T NOWHERE SPECIFIED AS TO WHETHER IT WAS FOR CONCEALMENT OR FURNISHING OF INA CCURATE PARTICULARS OF INCOME. WE FIND THAT THE HON'BLE JURISDICTIONAL HI GH COURT HAS ALREADY DECLINED MA NO207/KOL/2019 ITO WD.53(4), KOL. VS. SWAPAN KR. BASU PA GE 2 THE VERY PLEA IN ITAT NO.306 OF 2017 GA NO.2968 OF 2017 DATED 18.07.2018 IN PRINCIPAL COMMISSIONER OF INCOME TAX VS. DR. MURARI MOHAN KOLEY . THE REVENUE SEEKS TO PLACE RELIANCE HON'BLE MADRAS HIGH COURT IN M/S SUNDARAM FINANCE LIMITED VS. ACIT IN TCA NO. 2094 OF 2008 DATED 22.03.2019 .WE FIND NO SUBSTANCE SINCE IN REVENUES INSTANT GRIEVANCE AS WE ARE BOUND BY DECISION OF HON'BLE JURISDICTIONAL HIG H COURT ONLY. 3. THIS REVENUES MISCELLANEOUS APPLICATION IS DISM ISSED ACCORDINGLY. ORDER PRONOUNCED IN THE COURT AT THE CLOSE OF THE H EARING ON FRIDAY, 6 TH DECEMBER, 2019 SD/- SD/- ( () ( () (DR. A.L. SAINI) (S.S. GODARA) (ACCOUNTANT MEMBER) (JUDICIAL MEMBER) KOLKATA, *DKP *- 06/12 /201 9 / COPY OF ORDER FORWARDED TO:- 1. /APPELLANT-ITO WARD-53(4), BAMBOO VILLA, 169 A.J.C BOSE ROAD, KOLKATA-700014 2. !' /RESPONDENT-SWAPAN KR. BASU, FLAT NO.A-1D, 45, B.T. ROA D, KOLKATA-50 3. 5 6 / CONCERNED CIT 4. 6- / CIT (A) 5. !5, 5, KOLKATA / DR, ITAT, KOLKATA 6. / GUARD FILE. BY ORDER/ , /TRUE COPY/ 5,