DURGESH VANIJYA PVT. LTD.,KOLKATA vs. I.T.O., WARD - 3(1), KOLKATA, KOLKATA
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Income Tax Appellate Tribunal, ‘B’ BENCH, KOLKATA
Before: Shri Rajpal Yadav, Vice-(KZ) & Shri Girish Agrawal
Per Rajpal Yadav, Vice-President (KZ):- The present appeal is directed at the instance of assessee against the order of ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi dated 29.11.2022 passed for A.Y. 2013-14.
ITA No. 71/KOL/2023 Assessment Year: 2013-2014 Durgesh Vanijya Pvt. Limited 2. The solitary grievance of the assessee is that the ld. CIT(Appeals) has erred in confirming the penalty of Rs.30,000/- imposed by the ld. Assessing Officer under section 271(1)(b) of the Income Tax Act on account of non-compliance of the assessee of statutory notices dated 09.02.2021, 19.02.2021 and 17.08.2021.
In response to the notice of hearing, a Clerk from the Office of the Tax Consultant appeared for seeking adjournment. However, we do not find any reason to grant an adjournment and proceed to decide the appeal of the assessee.
With the assistance of ld. D.R., we have gone through the record carefully. A perusal of the assessment order would reveal that ld. Assessing Officer has reproduced the details of notices and their non-compliance. Such details reflected as under:- “Further, the case was transferred to the National e- Assessment Center under FAS and thereafter, various notices were issued to the assessee from time to time which are listed as under:- Sr. No. Notice Details Date of issue Due Date of compliance 1. Notice u/s 19.02.2021 23.02.2021 142(1) 2. Notice u/s 09.02.2021 12.02.2021 142(1) 3. Notice u/s 17.08.2021 23.08.2021 142(1)
ITA No. 71/KOL/2023 Assessment Year: 2013-2014 Durgesh Vanijya Pvt. Limited However, the assessee company has not made compliance any of the above notices. In view of this, penalty proceedings u/s 271(1)(b) of the I.T. Act, 1961 are being initiated separately for non- compliance to the statutory notice as listed above”.
The assessee thereafter submitted necessary details in reply to notice dated 12.09.2021. It is pertinent to observe that National Faceless e-Assessment was introduced for the first time and in the case of this assessee must be the first assessment. Therefore, there may be certain issues for service of notice upon the assessee, difficulty in submission of the replies and understanding of the assessee of the procedure required to be followed by it.
Considering the above, we deem it appropriate to delete the penalty imposed upon the assessee under section 271(1)(b) of the Income Tax Act.
In the result, the appeal of the assessee is allowed. Order pronounced in the open Court on13th March, 2023. Sd/- Sd/- (Girish Agrawal) (Rajpal Yadav) Accountant Member Vice-President (KZ) Kolkata, the 13th day of March, 2023
ITA No. 71/KOL/2023 Assessment Year: 2013-2014 Durgesh Vanijya Pvt. Limited Copies to :(1) Durgesh Vanijya Pvt. Limited, 20B, Abdul Hameed Street, 5th Floor, Room No. 7, Kolkata-700069
(2) Income Tax Officer, Ward-3(1), Kolkata Aayakar Bhawan, P-7, Chowringhee Square, Kolkata-700069 (3) Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi; (4) Commissioner of Income Tax- , Kolkata; (5) The Departmental Representative (6) Guard File TRUE COPY By order Assistant Registrar, Income Tax Appellate Tribunal, Kolkata Benches, Kolkata Laha/Sr. P.S.
