Bench: Shri Waseem Ahmed & Shri S.S.Viswanethra Raviassessment Year:2010-11 Income Tax Officer, M/S Liver Foundation, बनाम Ward-2(2)/Tds/Kolkata, 12, Dr. M. Ishaque / V/S. 10B, Middleton Row, 7Th Road, (Kyd Street), Floor, Kolkata-71 Kolkata-16 [Pan Callo 23274 B] .. अपीलाथ" /Appellant ""यथ" /Respondent Shri Arindam Bhttacharjee, Addl. Cit-Dr अपीलाथ" क" ओर से/By Appellant None ""यथ" क" ओर से/By Respondent 01-11-2017 सुनवाई क" तार"ख/Date Of Hearing 15-11-2017 घोषणा क" तार"ख/Date Of Pronouncement आदेश /O R D E R Per Waseem Ahmed:- This Appeal By The Revenue Is Directed Against The Order Of Commissioner Of Income Tax (Appeals)-24, Kolkata Dated 30.12.2015. Assessment Was Framed By Ito Ward-58(3)/Tds, Kolkata U/S 201(1)/201(1A) Of The Income Tax Act, 1961 (Hereinafter Referred To As ‘The Act’) Vide His Order Dated 26.12.2009 For Assessment Year 2009-10. Penalty Levied By Jcit(Tds), Range-58, Kolkata U/S 271C Of The Act. 2. At The Time Of Hearing None Appeared On Behalf Of Assessee Though Notice Of Hearing Was Sent To Assessee Through Rpad. So We Decided To Hear The Present Appeal Without Appearance Of Assessee Or By Ld. Authorized Representative For The Assessee & After Hearing Ld. Dr. 3. The Only Issue Raised By The Revenue In This Appeal Is That Ld Cit(A) Erred In Confirming The Penalty Imposed By The Ao For Rs. 26,52,615.00 U/S 271C Of The Act

section (1), shall be imposed by the [Joint] Commissioner From the above it is apparent that the penalty u/s 271C can be levied only for non-deduction. In case of failure to pay the tax as required u/s. 115-O(2) and Second proviso Sec. 194B the penalty u/s. 271C can also be imposed. In the appellant’s case