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Income Tax Appellate Tribunal, KOLKATA ‘D’ BENCH, KOLKATA
Before: Sri P.M. Jagtap, Vice- & Sri S.S. Viswanethra Ravi]
IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘D’ BENCH, KOLKATA [Before Sri P.M. Jagtap, Vice-President & Sri S.S. Viswanethra Ravi, Judicial Member] Assessment Year: 2008-09 Md. Sahajan Ali Mallick……………................................................…………………….…….…..............…...Appellant Vill:- Begunberia P.O.:- Gopalchak Haldia Dist.- Purba Medinipur PIN-721 636 [PAN : AGMPM 6073 F] Assistant Commissioner of Income Tax, Circle-27, Kolkata………....……...……………………….Respondent Appearances by: Shri Mihir Bandhopadhyay, A/R, appeared on behalf of the assessee. Shri Shankar Halder, JCIT, Sr. DR appearing on behalf of the Revenue. Date of concluding the hearing : March 6th, 2019 Date of pronouncing the order : March 27th, 2019 O R D E R Per S.S. Viswanethra Ravi, JM :-
This is an appeal filed by the assessee directed against the order of the ld. Commissioner of Income Tax (Appeals) - 1, Kolkata, (hereinafter the ‘ld. CIT (A)’), dt. 16/05/2018, passed u/s 250 of the Income Tax Act, 1961 (the ‘Act’), relating to the Assessment Year 2014-15, wherein he confirmed the penalty imposed u/s 271(1)(c) of the Act.
Heard both the parties and perused the material available on record. The ld. A/R, submitted that there was no notice received by the assessee from the ld. First Appellate Authority as the assessee is situated in a remote place in Haldia (Purba Medinipur). He submits that the assessee is ready to prosecute its case before the ld. CIT(A) if this Tribunal affords an opportunity to do so, by remanding the matter to the file of the ld. CIT(A), for his fresh consideration. The ld. D/R reported no objection.
Taking into consideration the issue involved relating to penalty, requires explanation and in the interest of justice, we deem it proper to remand the matter to the file of the ld. CIT(A) for fresh adjudication. The assessee is directed to follow
Assessment Year: 2008-09 Md. Sahajan Ali Mallick up the case as he was stated to have been residing in a remote place and co- operate in the first appellate proceedings for the speedy disposal of the appeal. Thus, the grounds of the appeal raised by the assessee are allowed for statistical purposes.
In the result, appeal of the assessee is allowed for statistical purposes.