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Income Tax Appellate Tribunal, KOLKATA BENCH “D” KOLKATA
Before: Shri J.Sudhakar Reddy & Shri S.S.Godara
Shri Manish Tiwari, CA अपीलाथ� क� ओर से/By Appellant Shri Dhruba Jyoti Roy, JCIT-SR-DR ��यथ� क� ओर से/By Respondent 18-06-2020 सुनवाई क� तार�ख/Date of Hearing 09-07-2020 घोषणा क� तार�ख/Date of Pronouncement आदेश /O R D E R PER S.S.Godara, Judicial Member:- This assessee’s appeal for assessment year 2016-17 arises against the Commissioner of Income Tax (Appeals)-2, Kolkata’s order dated 07.06.2019 passed in case No.10174/CIT(A)-2/2018-19 involving penalty proceedings 271(1)(b) of the Income Tax Act, 1961; in short ‘the Act’. Heard both the parties. Case file(s) perused.
It transpires during the course of hearing both the learned authorities’ have imposed sec. 271(1)(b) penalty amounting to ₹10,000/- on account of non-compliance to scrutiny notices issued during the course of assessment(s). Learned DR fails to dispute the clinching fact that the Assessing Officer had framed sec. 143(3)
Assessment Year 2016-17 Vishwanath Gupta Vs ITO Wd-5(2), Kol. Page 2 assessments in all these assessment year(s). This tribunal’s co-ordinate bench’s decision in Angsuman Daskar vs. ITO in decided on 22.06.2018 holds that the impugned penalty in case of a regular assessment u/s. 143(3) of the Act is not sustainable as such an instance does not involve non compliance of the scrutiny notices. We adopt the very reasoning to delete the impugned identical penalty.