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Income Tax Appellate Tribunal, KOLKATA BENCH “B” KOLKATA
Before: Shri S.S.Godara & Shri, M. Balaganesh
PER S.S.Godara, Judicial Member:
- This assessee’s appeal for assessment year 2006-07 arises from the Commissioner of Income Tax (Appeals)-6, Kolkata’s order dated 21.03.2016, passed in case No. CIT(A),Kolkata-6/10440/Kol/2016-17 upholding Assessing Officer’s action imposing penalty of ₹45,324/- involving proceedings u/s 271(1)(c) of the Income Tax Act, 1961; in short ‘the Act’. Heard both the parties. Case file perused.
It emerges at the outset that CIT(A)’s lower appellate order affirming the impugned penalty has dismissed the taxpayer’s appeal challenging correctness of impugned penalty for non-prosecution on account of fact that it did not appear in lower appellate proceedings. Our attention is invited to pra-1 of the lower appellate order indicating two opportunities of hearings granted on 22.02.2018 and 15.03.2018. The assessee sought adjournment in the former instance. It admittedly did not appear in the latter opportunity of ITA No.973/Kol/2018 A.Y. 2006-07 Sarada Pharmacy Vs. ITO Wd-22(2) Kol. Page 2 hearing. Same clarifies that it is a case of single default on assessee’s part in not pursuing its legal remedy. We therefore restore the instant lis back to CIT(A) for afresh adjudication on merits after affording three effective opportunities of hearing as per law.
This assessee’s appeal is accepted for statistical purpose in above terms. Order pronounced in the open court 24/08/2018 (लेखा सद%य) ("या'यक सद%य) (M.Balaganesh) (S.S.Godara) (Accountant Member) (Judicial Member) Kolkata, *Dkp, Sr.P.S (दनांकः- 24/08/2018 कोलकाता । आदेश क" ""त"ल"प अ"े"षत / Copy of Order Forwarded to:- 1. अपीलाथ"/Appellant-Sarada Pharmacy, 105B, Rash Behari Avenue Kolkata-29
""यथ"/Respondent-ITO Ward-22(2), 54/1 Rafi Ahmed Kidwai Road, Kolkata-16 3. संबं3धत आयकर आयु4त / Concerned CIT Kolkata 4. आयकर आयु4त- अपील / CIT (A) Kolkata 5. 7वभागीय "'त'न3ध, आयकर अपील"य अ3धकरण, कोलकाता / DR, ITAT, Kolkata 6. गाड< फाइल / Guard file. By order/आदेश से, // Sr. Private Secretary, Head of Office/DDO आयकर अपील"य अ3धकरण, कोलकाता ।