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Income Tax Appellate Tribunal, KOLKATA BENCH “D” KOLKATA
Before: Shri S.S.Godara & Dr. A.L. Saini
None आवेदक क� ओर से/By Assessee Shri Sankar Haldar, JCIT-SR-DR राज�व क� ओर से/By Revenue 06-05-2019 सुनवाई क� तार�ख/Date of Hearing 10-05-2019 घोषणा क� तार�ख/Date of Pronouncement आदेश /O R D E R PER S.S.Godara, Judicial Member:- This batch of assessee’s seven appeals for assessment year(s) 2010- 11 to 2016-17 arise against the Commissioner of Income Tax (Appeals)-21, Kolkata’s separate orders; all dated 26.09.2018 passed in case No.10223- 10231/DCIT,CC,3(1)/CIT(A)-21/Kol, involving penalty proceedings u/s 271(1)(b) of the Income Tax Act, 1961; in short ‘the Act’). Case(s) called twice. None appears at the assessee’s behest. It is accordingly proceed ex parte.
It transpires during the course of hearing both the learned authorities’ have imposed sec. 271(1)(b) penaly(ies) amounting to ₹20,000/- each in all assessment year(s) on account of non-compliance to scrutiny notices issued A.Ys 2010-11 to 2016-17 M/s RPL Projects Pvt. Ltd. Vs. DCIT, CC-3(1), Kol. Page 2 during the course of assessment(s). Learned DR fails to dispute the clinching fact that the Assessing Officer had framed sec. 143(3) assessments in all these assessment year(s). This tribunal’s co-ordinate bench’s decision in Angsuman Daskar vs. ITO in ITA No.561/Kol/2018 decided on 22.06.2018 holds that the impugned penalty(ies) in case of a regular assessment u/s. 143(3) of the Act is not sustainable as it cannot be concluded such an instance that the assessee concerned had not complied with the scrutiny notices. We adopt the said reasoning to delete the impugned identical penalty(ies).