Arup Chatterjee, Maheshtala vs. D.C.I.T., Circle - 29(1), Kolkata
In the result, the appeal of the assessee in ITA No
ITA 2286/KOL/2024[2017-2018]Status: DisposedITAT Kolkata28 Jan 2025AY 2017-2018
Bench: Shri Rajesh Kumar & Shri Sonjoy Sarmai.T.A. No.2286/Kol/2024 Assessment Year: 2017-18 Arup Chatterjee………………………………………………….....Appellant Uttarpara(W), Maheshtala, South 24 Parganas, W.B-700140. [Pan: Amvpc8144N] Vs. Dcit, Circle-29(1), Kolkata….……….…............................…..…..... Respondent Appearances By: Shri Ankit Jalan, Ar, Appeared On Behalf Of The Appellant. Shri Sanjay Paul, Addl. Cit, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : January 23, 2025 Date Of Pronouncing The Order : January 28, 2025 आदेश / Order Per Sonjoy Sarma: The Present Appeal Has Been Preferred By The Assessee Against The Order Dated 19.09.2024 Of The National Faceless Appeal Centre [Hereinafter Referred To As ‘Cit(A)’] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). 2. Brief Facts Of The Case Are That The Assessee Filed His Return Of Income For The Assessment Year 2017-18 Declaring Total Income Of Rs.3,99,920/-. The Case Of The Assessee Was Selected For Scrutiny Through Cass & The Assessment Was Completed U/S 143(3) Of The Act With The Same Returned Income Of Rs.3,99,920/-. Thereafter, A Penalty U/S 271B Of The Act Was Levied Due To Failure Of The Assessee To Get His Accounts Audited Which Is Required U/S 44Ab Of The Act. During The Assessment Proceedings, The Assessing Officer Viewed That The Assessee Was Required To Get Accounts Audited By A Chartered Accountant & Furnish The Audit Report Before The Due Date If The Turnover Exceeds The
Section 143(3)Section 250Section 271BSection 44A
…आयकर अपील"य अ"धकरण, कोलकाता पीठ, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH KOLKATA Before Shri Rajesh Kumar, Accountant Member and Shri Sonjoy Sarma, Judicial Member I.T.A. No.2286/Kol/2024 Assessment Year: 2017-18 Arup Chatterjee………………………………………………….....Appellant Uttarpara(W), Maheshtala, South 24 Parganas, W.B-700140. [PAN: AMVPC8144N] vs. DCIT, Circle-29(1), Kolkata….……….…............................…..…..... Respondent Appearances by: Shri Ankit Jalan, AR, appeared on behalf of the appellant. Shri Sanjay Paul, Addl. CIT, appeared on behalf of the Respondent. Date of concluding the hearing : Janu…
