PRINTLINK COMPUTER AND COMMUNICATION PVT. LTD.,BHUBANESWAR vs. ACIT, CIRCLE-2(2), BHUBANESWAR

IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK

BEFORE S/SHRI N.S SAINI, ACCOUNTANT MEMBER AND PAVAN KUMAR GADALE, JUDICIAL MEMBER

ITA No.22/CTK/2016 Assessment Year : 2010-2011

Printlink Computer and Vs. ACIT, Circle 2(2), Communication Pvt Ltd., Plot Bhubaneswar. No.783, Sahid Nagar, Bhubaneswar. PAN/GIR No.AABCP 0619 G (Appellant) .. ( Respondent)

Assessee by : Shri B.K.Mohapatra, AR Revenue by : Shri D.K.Pradhan, DR

Date of Hearing : 31/07/ 2017 Date of Pronouncement : 31 /07/ 2017

O R D E R Per N.S.Saini, AM This is an appeal filed by the assessee against the order of the CIT-

1, Bhubaneswar dated 6.10.2015 for the assessment year 2009-2010.

confirming the action of the Assessing Officer in imposing penalty under

section 271(1)(b) of the I.T.Act, 1961 for Rs.10,000/-

notices u/s.142(1) and 143(2)of the Act requiring the assessee to produce

the books of account and other details. Since, there was no compliance by

the assessee, to the statutory notice the Assessing Officer levied penalty

of Rs.10,000/- u/s.271(1)(b) of the Act.

2 ITA No .22/ CTK/2016 Asse ssment Year : 20 10- 201 1

Officer.

assessee had fully co-operated in the assessment proceedings and

assessment was completed u/s.143(3) of the Act, as can be seen from the

assessment order u/s.143(3) of the Act passed on 8.3.2013. Hence, it

cannot be said that there was no compliance by the assessee to the

statutory notices issued by the Assessing Officer. Hence, he prayed that

the penalty should be deleted.

authorities and materials available on record, we find from the assessment

order that the Assessing Officer has stated in his order that before him the

ld A.R. of the assessee appeared and filed written submissions. The

Assessing Officer also admits in the assessment order that ld A.R. produced

bills and vouchers in support of the claim of deduction. The only ground on

which penalty u/s.271(1)(b) of the Act has been levied by the Assessing

officer is that the assessee did not comply with the statutory notices before

him. In the similar facts and circumstances of the case, we find that the

Ahmedabad Bench of this Tribunal in the case of M/s.Raj Enterprise vs ITO,

Ward-9(1) in ITA No.958/Ahd/2011 [Asstt. Year: 2007-08] order dated

4.5.2011 has held that when an assessment has been made under

sec.143(3) and not under sec.144 of the I.T. Act, it means that subsequent

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compliance in the assessment proceedings was considered as good

compliance and the defaults committed earlier were ignored by the

Assessing Officer and, therefore, there is no case for levy of penalty under

sec.271(1)(b) of the Act. We find that in the present appeal also, the facts

are identical. Therefore, respectfully following the decision of Ahmedabad

Tribunal in the case of M/s.Raj Enterprise (supra), we set aside the orders

of lower authorities and delete the levy of penalty of Rs.10,000/- under

sec.271(1)(b) of the I.T. Act and allow the appeal of the assessee.

Order pronounced in the open court on 31/07/2017. Sd/- sd/- (Pavan Kumar Gadale) (N.S Saini) JUDICIALMEMBER ACCOUNTANT MEMBER Cuttack; Dated 31 /07/2017 B.K.Parida, SPS Copy of the Order forwarded to : 1. The Appellant : Printlink Computer and Communication Pvt Ltd., Plot No.783, Sahid Nagar, Bhubaneswar. 2. The Respondent. ACIT, Circle 2(2), Bhubaneswar. 3. The CIT(A)-1, Bhubaneswar 4. Pr.CIT-1, Bhubaneswar, 5. DR, ITAT, Cuttack 6. Guard file. BY ORDER, //True Copy//

SR.PRIVATE SECRETARY ITAT, Cuttack