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Income Tax Appellate Tribunal, KOLKATA ‘C’ BENCH, KOLKATA
Before: Sri J. Sudhakar Reddy, Hon’ble & Sri Aby T. Varkey, Hon’ble
IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘C’ BENCH, KOLKATA (Before Sri J. Sudhakar Reddy, Hon’ble Accountant Member & Sri Aby T. Varkey, Hon’ble Judicial Member) [VIRTUAL COURT HEARING] Assessment Years: 2007-08 M/s. Sanwaria Steel Pvt. Ltd….......................................................................………………....….....Appellant 134/54K Girish Ghosh Road Belurmath Howrah – 711 102 [PAN : AAHCS 7892 J] Vs. Income Tax Officer, Ward-1(1), Kolkata…………………...............……...........….……....…… Respondent Appearances by: None, appeared on behalf of the assessee. Shri Supriyo Pal, JCIT D/R, appearing on behalf of the Revenue. Date of concluding the hearing : July 20th, 2020 Date of pronouncing the order : July 24th, 2020 ORDER Per J. Sudhakar Reddy, AM :-
This appeal filed by the assessee is directed against the order of the Learned Commissioner of Income Tax (Appeals) – 17, Kolkata, (hereinafter the “ld.CIT(A)”), passed u/s. 250 of the Income Tax Act, 1961 (the ‘Act’), dt. 04/04/2019, for the Assessment Year 2007-08.
None appeared on behalf of the assessee. There is no application for adjournment either. Under these circumstances, we dispose off the case ex-parte on merits qua the assessee after hearing the ld. Departmental Representative.
After hearing the ld. D/R, we find that the penalty in question has been based on the original assessment order passed by the Income Tax Officer and whereas, the Commissioner of Income Tax (Appeals) – 22, has granted certain relief to the assessee in appeal against the original assessment order. Thus, in our considered opinion, it would be proper to remit the matter to the file of the Assessing Officer for fresh adjudication, in accordance with law.
In the result, appeal of the assessee is allowed for statistical purposes. Kolkata, the 24th day of July, 2020.
Sd/- Sd/- [Aby T. Varkey] [J. Sudhakar Reddy] Judicial Member Accountant Member Dated : 24.07.2020 {SC SPS}
Assessment Years: 2007-08 M/s. Sanwaria Steel Pvt. Ltd. Copy of the order forwarded to: 1. M/s. Sanwaria Steel Pvt. Ltd M/s. Sanwaria Steel Pvt. Ltd 134/54K Girish Ghosh Road Belurmath Howrah – 711 102
2. Income Tax Officer, Ward-1(1), Kolkata 1(1), Kolkata 3. CIT(A)- 4. CIT- , 5. CIT(DR), Kolkata Benches, Kolkata. 5. CIT(DR), Kolkata Benches, Kolkata.