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Income Tax Appellate Tribunal, “D”, BENCH KOLKATA
Before: SHRI S.S.GODARA, JM &DR. A.L.SAINI, AM
आदेश / O R D E R
Per Dr. A. L. Saini:
The captioned three appeals filed by the assessee , pertaining to assessment years 2008-09, 2009-10 & 2011-12 respectively are directed against the common order passed by the Commissioner of Income Tax (Appeal)-2, Kolkata, which in turn arises out of common penalty order passed by the Assessing Officer u/s 271(1)(b) of the Income Tax Act, 1961 (in short the Act) dated 19.06.2017.
Cubs International Petrochem Ltd. Assessment Years:2008-09, 2009-10 & 2011-12 2. Since these three appeals pertain to the same assessee, identical and common issues are involved therefore, these have been clubbed and heard together and a consolidated order is being passed for the sake of convenience and brevity.
3. We note that in case of all the three appeals the assessee had appeared before the Assessing Officer. The ld. Counsel submitted that the assessee on receipt of notice appeared before Assessing Officer, but Assessing Officer did not record his presence. The assessee also submitted written submission before ld. CIT(A). Assessee also filed an affidavit before ld. CIT(A). The ld. CIT(A) did not controvert these facts, hence we delete penalty u/s 271(1)(b) of the Act.
In the result, all the three appeals of the assessee are allowed.
Order pronounced in the Court on 10.05.2019