Sukumar Chowdhury, Paschim Medinipur V. ITO, Medinipur

MA 49/KOL/2023

AI Insights

The case involves Sukumar Chowdhury, the appellant, contesting a penalty under section 271B of the Income Tax Act, which was a consequence of an earlier CIT(A) order enhancing gross turnover and confirming a penalty. The Tribunal initially dismissed Chowdhury's appeal due to it being barred by limitation, despite his claim of illness preventing timely filing. Upon review, it was found that the Tribunal's earlier order mistakenly included findings from a different case, leading to the recall of the order and restoration of the appeals for a proper examination.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 128220 (ITAT-KOLKATA)
• Duration Of Justice: 11 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 07-08-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 07-08-2023
• Assessment Year: 2015-2016
• Appeal Filed On: 27-07-2023
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 271B

Judgement Text

आयकर अपीलȣय अͬधकरण, कोलकाता पीठ ‘ए’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH KOLKATA Įी संजय गग[, ÛयाǓयक सदèय एवं Įी मनीष बोरड, लेखा सदèय के सम¢ Before Shri Sanjay Garg, Judicial Member and Dr. Manish Borad, Accountant Member M.A. No.49/Kol/2023 in I.T.A No.391/Kol/2023 for Assessment year: 2015-16 (decided vide order dated 04.07.2023) Sukumar Chowdhury...............................................................Appellant Srinagar, Chandrakona, Paschim Medinipur -721242 [PAN: ACFPC9625C] vs. ITO, Ward-38(1), Medinipur....................................................Respondent Appearances by: None appeared on behalf of the appellant. Shri B. K Singh, JCIT-DR, appeared on behalf of the Respondent. Date of concluding the hearing : August 08, 2023 Date of pronouncing the order : August 08, 2023 आदेश / ORDER संजय गग[, ÛयाǓयक सदèय ɮवारा / Per Sanjay Garg, Judicial Member: The present miscellaneous application has been moved by the assessee. It has been pleaded in the applications for recalling of the common order dated 04.07.2023 passed in ITA Nos.391/Kol/2023. 2. It has been pleaded in the said applications that the issue involved in ITA No.318/Kol/2023 was relating to the confirmation of addition by the CIT(A) of Rs.22,76,470/- on account of enhancement of gross turnover and further ITA No.391/Kol/2023 was against the levy of penalty u/s 271B of the Act. It has been further submitted that in ITA No.318/Kol/2023, it was contended before this Tribunal that the ld. CIT(A) had dismissed the appeal being barred by limitation that the M.A. No.49/Kol/2023 Sukumar Chowdhury Assessment year: 2015-16 2 assessee had produced on file an affidavit that he could not file the appeal in time before the CIT(A) due to his illness and that the penalty levied u/s 271B was outcome of the order of the CIT(A) in quantum proceedings. That, however, the Tribunal in the impugned order has not dealt with the above issues, rather, the entire findings have been on another issue. 3. We have heard the rival contentions and gone through the record. It seems that the facts/findings dictated in some other case, have incorporated inadvertently by the P.S in the title of the cases of the assessee which also get unnoticed by us. The findings given on an another issue, has no relevancy with the issues raised in the aforesaid appeals of the assessee. Therefore, an error apparent on record has occurred in the common order dated 04.07.2023 of the Tribunal. Therefore, the same is hereby recalled. The appeals are directed to be restored to their original position. The present miscellaneous applications of the assessee are hereby allowed. Vide our separate order of even date, the appeals on merits have also been heard and are reserved for orders. 4. In the result, the miscellaneous applications filed by the assessee stand allowed. Kolkata, the 8 th August, 2023. Sd/- Sd/- [डॉÈटर मनीष बोरड /Dr. Manish Borad] [संजय गग[ /Sanjay Garg] लेखा सदèय /Accountant Member ÛयाǓयक सदèय /Judicial Member Dated: 04.08.2023. RS M.A. No.49/Kol/2023 Sukumar Chowdhury Assessment year: 2015-16 3 Copy of the order forwarded to: 1. Sukumar Chowdhury 2. ITO, Ward-38(1), Medinipur 3. CIT(A)- 4. CIT- , 5. CIT(DR), //True copy// By order Assistant Registrar, Kolkata Benches