ACIT, CC-X, KOLKATA, KOLKATA vs. M/S CONCAST STEEL & POWER LTD., KOLKATA

In the result, revenue’s appeal stands dismissed

Bench: Hon’Ble Shri Waseem Ahmed & Shri K.Narasimha Chary

u/s 271(1)(c) of the Act and the same is directed to be deleted. The ground nos. 1 to 4 are allowed.” ITA No.1487/Kol/2012 M/s. Concast Steel & Power Ltd. A.Y.2008-09 5 5. Aggrieved by the order of the ld. CIT(A), the assessee is in 2nd appeal before us. The ld. DR before us submitted that the seized documents

SUBRATA MOITRA,DURGAPUR vs. COMMISSIONER OF INCOME-TAX (APPEALS), DELHI

In the result, the appeal of the assessee is allowed

Bench: Shri Rajesh Kumar&Shri Pradip Kumar Choubey]

Section 271(1)(c ) of the Act of Rs. 10,21,124/- which is worked out hereunder: Income for which inaccurate Particulars were furnished (as discussed above) Rs. 33,04,612/- Tax sought to be evaded Rs. 10,21,124/- Minimum penalty leviable @ 100% of tax sought to be evaded Rs. 10,21,124/- Maximum penalty leviable

COSMAT TRADERS (P) LTD,KOLKATA vs. ITO, WARD-6(2), , KOLKATA

In the result, appeal of the assessee is allowed

penalty notice u/s 271(1)(c) of the Act, dt. 16/03/2020, it came to know about Act, dt. 16/03/2020, it came to know about the ex-parte orders. He also pointed out that the ld. CIT(A) has not disposed off the case orders. He also pointed out that the ld. CIT(A) has not disposed off the case orders

RANJIT KUMAR PAUL,DAKSHIN DINAJPUR vs. DCIT, CC-XXVII, KOLKATA, KOLKATA

In the result the appeals of the assessee are allowed

Bench: Hon’Ble Shri N.V.Vasudevan, Jm & Shri M.Balaganesh, Am ]

Section 271(1)(c) in the printed form without specifically mentioning whether the proceedings are initiated on the ground of concealment of income or on account of furnishing of inaccurate particulars is valid and legal? 2. Whether the proceedings initiated by the Assessing Authority was legal and valid? The Hon’ble Karnataka High Court held in the negative and against

RANJIT KUMAR PAUL,DAKSHIN DINAJPUR vs. DCIT, CC-XXVII, KOLKATA, KOLKATA

In the result the appeals of the assessee are allowed

Bench: Hon’Ble Shri N.V.Vasudevan, Jm & Shri M.Balaganesh, Am ]

Section 271(1)(c) in the printed form without specifically mentioning whether the proceedings are initiated on the ground of concealment of income or on account of furnishing of inaccurate particulars is valid and legal? 2. Whether the proceedings initiated by the Assessing Authority was legal and valid? The Hon’ble Karnataka High Court held in the negative and against

RATAN KUMAR PAUL,DAKSHIN DINAJPUR vs. DCIT, CC-XXVII, KOLKATA, KOLKATA

In the result, assessee’s appeal is allowed

Bench: Shri N.V.Vasudevan & Shri Waseem Ahmedassessment Year :2012-13 Ratan Kumar Paul V/S. Dcit, Cc-Xxvii, Thana Road, Aayakar Bhawan, Purva, Gangarampur, Dakshin 110, Shanti Pally, Em Dinajpur, Pin 733 124 By-Pass Kolkata-107 [Pan No.Aklp 6116 F] .. अपीलाथ" /Appellant ""यथ"/Respondent Shri Siddharth Agarwal, Advocate अपीलाथ" क" ओर से/By Appellant Shri A.K.Tiwari, Cit-Dr ""यथ" क" ओर से/By Respondent 05-02-2018 सुनवाई क" तार"ख/Date Of Hearing 21-02-2018 घोषणा क" तार"ख/Date Of Pronouncement आदेश /O R D E R Per Waseem Ahmed:- This Appeal By The Assessee Is Directed Against The Order Of Commissioner Of Income Tax (Appeals)-21, Kolkata Dated 04.05.2016. Assessment Was Framed By Dcit, Central Circle-Xxvii, Kolkata U/S 143(3) Of The Income Tax Act, 1961 (Hereinafter Referred To As ‘The Act’) Vide His Order Dated 28.03.2014 For Assessment Year 2012-13. Penalty Levied By Assessing Officer U/S 271(1)(B) Of The Act Vide His Order Dated 03.09.2014. Shri Siddharth Agarwal, Ld. Advocate Appeared On Behalf Of Assessee & Shri A.K. Tiwari, Ld. Departmental Representative Appeared On Behalf Of Revenue. 2. Assessee Has Raised Following Grounds:- “1. For That On The Fats & In The Circumstances Of The Case, The Ld. Cit(A) Was Not Justified In Confirming The Penalty U/S 271(1)(B) Of The Act.

124 By-Pass Kolkata-107 [PAN No.AKLP 6116 F] .. अपीलाथ" /Appellant ""यथ"/Respondent Shri Siddharth Agarwal, Advocate अपीलाथ" क" ओर से/By Appellant Shri A.K.Tiwari, CIT-DR ""यथ" क" ओर से/By Respondent 05-02-2018 सुनवाई क" तार"ख/Date of Hearing 21-02-2018 घोषणा क" तार"ख/Date of Pronouncement आदेश

M/S VODAFONE EAST LTD.(FORMERLY KNOWN AS VODAFONE ESSAR EAST LIMITED),KOLKATA vs. A.D.I.T RANGE - 7,KOL., KOLKATA

In the result, the appeal of the revenue in ITA No

Bench: Shri Mahavir Singh & Shri M. Balaganesh

124 STC 426 (Kar.), which has been followed by Hon'ble Delhi High Court in the case of Asia Satellite Telecommunications Co. Ltd. v. DIT [2011] 332 ITR 340 / 197 Taxman 263/ 9 taxmann.com 168, in the following terms : "9. Thus if the transaction is one of leasing/hiring/letting simpliciter under which the possession of the goods, i.e., effective and general

SHRI BIJAN KUMAR PAUL,DAKSHIN DINAJPUR vs. DCIT, CC-XXVII, KOLKATA, KOLKATA

In the result, the appeals of the assessee (in ITA Nos

Bench: Shri N. V. Vasudevan, Jm & Dr. A.L. Saini, Am आयकर अपील सं./Ita Nos.873 To 879/Kol/2016 (िनधा"रण वष" / Assessment Years: 2006-07 To 2012-13) Shri Bijan Kumar Paul Vs. Dcit, Cc-Xxvii, Kolkata Thana Road, Gangarampur, Aayakar Bhawan Purva, 110, Dakshin Dinajpur – 733 124. Shanti Palli, E.M. By-Pass, Kolkata – 700 107. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Afbpp 1901 K (Appellant) .. (Respondent) Appellant By :Shri Avijit Dey, Advocate Respondent By :Shri A.K. Tiwari, Cit सुनवाई क" तारीख / Date Of Hearing : 30/11/2017 घोषणा क" तारीख/Date Of Pronouncement : 06/12/2017 आदेश / O R D E R Per Bench: These Captioned Seven Appeals Filed By The Assessee, Pertaining To Assessment Years 2006-07 To 2012-13, Are Directed Against The Order Passed By The Ld. Commissioner Of Income Tax (Appeals) – 21, Kolkata In Appeal No.411/Dcit,Cc-4(3),Kol/Cit(A)-21/Kol/14-15 Dated 16.02.2016, Confirming The Penalty Levied By The Ao Of Rs.20,000/- U/S 271(1)(B) Of The Income Tax Act, 1961. 2. These Seven Appeals Relate To The Same Assessee, Different Assessment Years, Identical Issues Are Involved, Therefore, These Have Clubbed & Heard Together & A Consolidated Order Is Being Passed For The Sake Of Convenience & Brevity. 3. Appeal Of The Assessee In Ita No.873/Kol/2016 Assessment Year 2006-07 Is Taken As A Lead Case. 4. The Grounds Of Appeal Raised By The Assessee (In Lead Case In Ita No.873/Kol/2016) Are As Under: “1. For That On The Facts & In The Circumstances Of The Case, The Ld. Cit(A) Was Not Justified In Confirming The Penalty To The Tune Of Rs.20,000/- Imposed By The Ao U/S 271(1)(B) Of The Act. 2. For That The Ld. Cit(A) Ought To Have Deleted The Entire Penalty Of Rs.20,000/- Imposed U/S 271(1)(B) Since The Assessee Was Prevented By Reasonable Cause For Non-Appearance During The Course Of Assessment Proceedings.

124. Shanti Palli, E.M. By-pass, Kolkata – 700 107. "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AFBPP 1901 K (APPELLANT) .. (RESPONDENT) Appellant by :Shri Avijit Dey, Advocate Respondent by :Shri A.K. Tiwari, CIT सुनवाई क" तारीख / Date of Hearing : 30/11/2017 घोषणा क" तारीख/Date of Pronouncement : 06/12/2017 आदेश / O R D E R Per Bench: These captioned seven appeals filed

SHRI BIJAN KUMAR PAUL,DAKSHIN DINAJPUR vs. DCIT, CC-XXVII, KOLKATA, KOLKATA

In the result, the appeals of the assessee (in ITA Nos

Bench: Shri N. V. Vasudevan, Jm & Dr. A.L. Saini, Am आयकर अपील सं./Ita Nos.873 To 879/Kol/2016 (िनधा"रण वष" / Assessment Years: 2006-07 To 2012-13) Shri Bijan Kumar Paul Vs. Dcit, Cc-Xxvii, Kolkata Thana Road, Gangarampur, Aayakar Bhawan Purva, 110, Dakshin Dinajpur – 733 124. Shanti Palli, E.M. By-Pass, Kolkata – 700 107. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Afbpp 1901 K (Appellant) .. (Respondent) Appellant By :Shri Avijit Dey, Advocate Respondent By :Shri A.K. Tiwari, Cit सुनवाई क" तारीख / Date Of Hearing : 30/11/2017 घोषणा क" तारीख/Date Of Pronouncement : 06/12/2017 आदेश / O R D E R Per Bench: These Captioned Seven Appeals Filed By The Assessee, Pertaining To Assessment Years 2006-07 To 2012-13, Are Directed Against The Order Passed By The Ld. Commissioner Of Income Tax (Appeals) – 21, Kolkata In Appeal No.411/Dcit,Cc-4(3),Kol/Cit(A)-21/Kol/14-15 Dated 16.02.2016, Confirming The Penalty Levied By The Ao Of Rs.20,000/- U/S 271(1)(B) Of The Income Tax Act, 1961. 2. These Seven Appeals Relate To The Same Assessee, Different Assessment Years, Identical Issues Are Involved, Therefore, These Have Clubbed & Heard Together & A Consolidated Order Is Being Passed For The Sake Of Convenience & Brevity. 3. Appeal Of The Assessee In Ita No.873/Kol/2016 Assessment Year 2006-07 Is Taken As A Lead Case. 4. The Grounds Of Appeal Raised By The Assessee (In Lead Case In Ita No.873/Kol/2016) Are As Under: “1. For That On The Facts & In The Circumstances Of The Case, The Ld. Cit(A) Was Not Justified In Confirming The Penalty To The Tune Of Rs.20,000/- Imposed By The Ao U/S 271(1)(B) Of The Act. 2. For That The Ld. Cit(A) Ought To Have Deleted The Entire Penalty Of Rs.20,000/- Imposed U/S 271(1)(B) Since The Assessee Was Prevented By Reasonable Cause For Non-Appearance During The Course Of Assessment Proceedings.

124. Shanti Palli, E.M. By-pass, Kolkata – 700 107. "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AFBPP 1901 K (APPELLANT) .. (RESPONDENT) Appellant by :Shri Avijit Dey, Advocate Respondent by :Shri A.K. Tiwari, CIT सुनवाई क" तारीख / Date of Hearing : 30/11/2017 घोषणा क" तारीख/Date of Pronouncement : 06/12/2017 आदेश / O R D E R Per Bench: These captioned seven appeals filed

SHRI BIJAN KUMAR PAUL,DAKSHIN DINAJPUR vs. DCIT, CC-XXVII, KOLKATA, KOLKATA

In the result, the appeals of the assessee (in ITA Nos

Bench: Shri N. V. Vasudevan, Jm & Dr. A.L. Saini, Am आयकर अपील सं./Ita Nos.873 To 879/Kol/2016 (िनधा"रण वष" / Assessment Years: 2006-07 To 2012-13) Shri Bijan Kumar Paul Vs. Dcit, Cc-Xxvii, Kolkata Thana Road, Gangarampur, Aayakar Bhawan Purva, 110, Dakshin Dinajpur – 733 124. Shanti Palli, E.M. By-Pass, Kolkata – 700 107. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Afbpp 1901 K (Appellant) .. (Respondent) Appellant By :Shri Avijit Dey, Advocate Respondent By :Shri A.K. Tiwari, Cit सुनवाई क" तारीख / Date Of Hearing : 30/11/2017 घोषणा क" तारीख/Date Of Pronouncement : 06/12/2017 आदेश / O R D E R Per Bench: These Captioned Seven Appeals Filed By The Assessee, Pertaining To Assessment Years 2006-07 To 2012-13, Are Directed Against The Order Passed By The Ld. Commissioner Of Income Tax (Appeals) – 21, Kolkata In Appeal No.411/Dcit,Cc-4(3),Kol/Cit(A)-21/Kol/14-15 Dated 16.02.2016, Confirming The Penalty Levied By The Ao Of Rs.20,000/- U/S 271(1)(B) Of The Income Tax Act, 1961. 2. These Seven Appeals Relate To The Same Assessee, Different Assessment Years, Identical Issues Are Involved, Therefore, These Have Clubbed & Heard Together & A Consolidated Order Is Being Passed For The Sake Of Convenience & Brevity. 3. Appeal Of The Assessee In Ita No.873/Kol/2016 Assessment Year 2006-07 Is Taken As A Lead Case. 4. The Grounds Of Appeal Raised By The Assessee (In Lead Case In Ita No.873/Kol/2016) Are As Under: “1. For That On The Facts & In The Circumstances Of The Case, The Ld. Cit(A) Was Not Justified In Confirming The Penalty To The Tune Of Rs.20,000/- Imposed By The Ao U/S 271(1)(B) Of The Act. 2. For That The Ld. Cit(A) Ought To Have Deleted The Entire Penalty Of Rs.20,000/- Imposed U/S 271(1)(B) Since The Assessee Was Prevented By Reasonable Cause For Non-Appearance During The Course Of Assessment Proceedings.

124. Shanti Palli, E.M. By-pass, Kolkata – 700 107. "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AFBPP 1901 K (APPELLANT) .. (RESPONDENT) Appellant by :Shri Avijit Dey, Advocate Respondent by :Shri A.K. Tiwari, CIT सुनवाई क" तारीख / Date of Hearing : 30/11/2017 घोषणा क" तारीख/Date of Pronouncement : 06/12/2017 आदेश / O R D E R Per Bench: These captioned seven appeals filed

SHRI BIJAN KUMAR PAUL,DAKSHIN DINAJPUR vs. DCIT, CC-XXVII, KOLKATA, KOLKATA

In the result, the appeals of the assessee (in ITA Nos

Bench: Shri N. V. Vasudevan, Jm & Dr. A.L. Saini, Am आयकर अपील सं./Ita Nos.873 To 879/Kol/2016 (िनधा"रण वष" / Assessment Years: 2006-07 To 2012-13) Shri Bijan Kumar Paul Vs. Dcit, Cc-Xxvii, Kolkata Thana Road, Gangarampur, Aayakar Bhawan Purva, 110, Dakshin Dinajpur – 733 124. Shanti Palli, E.M. By-Pass, Kolkata – 700 107. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Afbpp 1901 K (Appellant) .. (Respondent) Appellant By :Shri Avijit Dey, Advocate Respondent By :Shri A.K. Tiwari, Cit सुनवाई क" तारीख / Date Of Hearing : 30/11/2017 घोषणा क" तारीख/Date Of Pronouncement : 06/12/2017 आदेश / O R D E R Per Bench: These Captioned Seven Appeals Filed By The Assessee, Pertaining To Assessment Years 2006-07 To 2012-13, Are Directed Against The Order Passed By The Ld. Commissioner Of Income Tax (Appeals) – 21, Kolkata In Appeal No.411/Dcit,Cc-4(3),Kol/Cit(A)-21/Kol/14-15 Dated 16.02.2016, Confirming The Penalty Levied By The Ao Of Rs.20,000/- U/S 271(1)(B) Of The Income Tax Act, 1961. 2. These Seven Appeals Relate To The Same Assessee, Different Assessment Years, Identical Issues Are Involved, Therefore, These Have Clubbed & Heard Together & A Consolidated Order Is Being Passed For The Sake Of Convenience & Brevity. 3. Appeal Of The Assessee In Ita No.873/Kol/2016 Assessment Year 2006-07 Is Taken As A Lead Case. 4. The Grounds Of Appeal Raised By The Assessee (In Lead Case In Ita No.873/Kol/2016) Are As Under: “1. For That On The Facts & In The Circumstances Of The Case, The Ld. Cit(A) Was Not Justified In Confirming The Penalty To The Tune Of Rs.20,000/- Imposed By The Ao U/S 271(1)(B) Of The Act. 2. For That The Ld. Cit(A) Ought To Have Deleted The Entire Penalty Of Rs.20,000/- Imposed U/S 271(1)(B) Since The Assessee Was Prevented By Reasonable Cause For Non-Appearance During The Course Of Assessment Proceedings.

124. Shanti Palli, E.M. By-pass, Kolkata – 700 107. "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AFBPP 1901 K (APPELLANT) .. (RESPONDENT) Appellant by :Shri Avijit Dey, Advocate Respondent by :Shri A.K. Tiwari, CIT सुनवाई क" तारीख / Date of Hearing : 30/11/2017 घोषणा क" तारीख/Date of Pronouncement : 06/12/2017 आदेश / O R D E R Per Bench: These captioned seven appeals filed

SHRI BIJAN KUMAR PAUL,DAKSHIN DINAJPUR vs. DCIT, CC-XXVII, KOLKATA, KOLKATA

In the result, the appeals of the assessee (in ITA Nos

Bench: Shri N. V. Vasudevan, Jm & Dr. A.L. Saini, Am आयकर अपील सं./Ita Nos.873 To 879/Kol/2016 (िनधा"रण वष" / Assessment Years: 2006-07 To 2012-13) Shri Bijan Kumar Paul Vs. Dcit, Cc-Xxvii, Kolkata Thana Road, Gangarampur, Aayakar Bhawan Purva, 110, Dakshin Dinajpur – 733 124. Shanti Palli, E.M. By-Pass, Kolkata – 700 107. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Afbpp 1901 K (Appellant) .. (Respondent) Appellant By :Shri Avijit Dey, Advocate Respondent By :Shri A.K. Tiwari, Cit सुनवाई क" तारीख / Date Of Hearing : 30/11/2017 घोषणा क" तारीख/Date Of Pronouncement : 06/12/2017 आदेश / O R D E R Per Bench: These Captioned Seven Appeals Filed By The Assessee, Pertaining To Assessment Years 2006-07 To 2012-13, Are Directed Against The Order Passed By The Ld. Commissioner Of Income Tax (Appeals) – 21, Kolkata In Appeal No.411/Dcit,Cc-4(3),Kol/Cit(A)-21/Kol/14-15 Dated 16.02.2016, Confirming The Penalty Levied By The Ao Of Rs.20,000/- U/S 271(1)(B) Of The Income Tax Act, 1961. 2. These Seven Appeals Relate To The Same Assessee, Different Assessment Years, Identical Issues Are Involved, Therefore, These Have Clubbed & Heard Together & A Consolidated Order Is Being Passed For The Sake Of Convenience & Brevity. 3. Appeal Of The Assessee In Ita No.873/Kol/2016 Assessment Year 2006-07 Is Taken As A Lead Case. 4. The Grounds Of Appeal Raised By The Assessee (In Lead Case In Ita No.873/Kol/2016) Are As Under: “1. For That On The Facts & In The Circumstances Of The Case, The Ld. Cit(A) Was Not Justified In Confirming The Penalty To The Tune Of Rs.20,000/- Imposed By The Ao U/S 271(1)(B) Of The Act. 2. For That The Ld. Cit(A) Ought To Have Deleted The Entire Penalty Of Rs.20,000/- Imposed U/S 271(1)(B) Since The Assessee Was Prevented By Reasonable Cause For Non-Appearance During The Course Of Assessment Proceedings.

124. Shanti Palli, E.M. By-pass, Kolkata – 700 107. "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AFBPP 1901 K (APPELLANT) .. (RESPONDENT) Appellant by :Shri Avijit Dey, Advocate Respondent by :Shri A.K. Tiwari, CIT सुनवाई क" तारीख / Date of Hearing : 30/11/2017 घोषणा क" तारीख/Date of Pronouncement : 06/12/2017 आदेश / O R D E R Per Bench: These captioned seven appeals filed

SHRI BIJAN KUMAR PAUL,DAKSHIN DINAJPUR vs. DCIT, CC-XXVII, KOLKATA, KOLKATA

In the result, the appeals of the assessee (in ITA Nos

Bench: Shri N. V. Vasudevan, Jm & Dr. A.L. Saini, Am आयकर अपील सं./Ita Nos.873 To 879/Kol/2016 (िनधा"रण वष" / Assessment Years: 2006-07 To 2012-13) Shri Bijan Kumar Paul Vs. Dcit, Cc-Xxvii, Kolkata Thana Road, Gangarampur, Aayakar Bhawan Purva, 110, Dakshin Dinajpur – 733 124. Shanti Palli, E.M. By-Pass, Kolkata – 700 107. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Afbpp 1901 K (Appellant) .. (Respondent) Appellant By :Shri Avijit Dey, Advocate Respondent By :Shri A.K. Tiwari, Cit सुनवाई क" तारीख / Date Of Hearing : 30/11/2017 घोषणा क" तारीख/Date Of Pronouncement : 06/12/2017 आदेश / O R D E R Per Bench: These Captioned Seven Appeals Filed By The Assessee, Pertaining To Assessment Years 2006-07 To 2012-13, Are Directed Against The Order Passed By The Ld. Commissioner Of Income Tax (Appeals) – 21, Kolkata In Appeal No.411/Dcit,Cc-4(3),Kol/Cit(A)-21/Kol/14-15 Dated 16.02.2016, Confirming The Penalty Levied By The Ao Of Rs.20,000/- U/S 271(1)(B) Of The Income Tax Act, 1961. 2. These Seven Appeals Relate To The Same Assessee, Different Assessment Years, Identical Issues Are Involved, Therefore, These Have Clubbed & Heard Together & A Consolidated Order Is Being Passed For The Sake Of Convenience & Brevity. 3. Appeal Of The Assessee In Ita No.873/Kol/2016 Assessment Year 2006-07 Is Taken As A Lead Case. 4. The Grounds Of Appeal Raised By The Assessee (In Lead Case In Ita No.873/Kol/2016) Are As Under: “1. For That On The Facts & In The Circumstances Of The Case, The Ld. Cit(A) Was Not Justified In Confirming The Penalty To The Tune Of Rs.20,000/- Imposed By The Ao U/S 271(1)(B) Of The Act. 2. For That The Ld. Cit(A) Ought To Have Deleted The Entire Penalty Of Rs.20,000/- Imposed U/S 271(1)(B) Since The Assessee Was Prevented By Reasonable Cause For Non-Appearance During The Course Of Assessment Proceedings.

124. Shanti Palli, E.M. By-pass, Kolkata – 700 107. "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AFBPP 1901 K (APPELLANT) .. (RESPONDENT) Appellant by :Shri Avijit Dey, Advocate Respondent by :Shri A.K. Tiwari, CIT सुनवाई क" तारीख / Date of Hearing : 30/11/2017 घोषणा क" तारीख/Date of Pronouncement : 06/12/2017 आदेश / O R D E R Per Bench: These captioned seven appeals filed

SHRI BIJAN KUMAR PAUL,DAKSHIN DINAJPUR vs. DCIT, CC-XXVII, KOLKATA, KOLKATA

In the result, the appeals of the assessee (in ITA Nos

Bench: Shri N. V. Vasudevan, Jm & Dr. A.L. Saini, Am आयकर अपील सं./Ita Nos.873 To 879/Kol/2016 (िनधा"रण वष" / Assessment Years: 2006-07 To 2012-13) Shri Bijan Kumar Paul Vs. Dcit, Cc-Xxvii, Kolkata Thana Road, Gangarampur, Aayakar Bhawan Purva, 110, Dakshin Dinajpur – 733 124. Shanti Palli, E.M. By-Pass, Kolkata – 700 107. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Afbpp 1901 K (Appellant) .. (Respondent) Appellant By :Shri Avijit Dey, Advocate Respondent By :Shri A.K. Tiwari, Cit सुनवाई क" तारीख / Date Of Hearing : 30/11/2017 घोषणा क" तारीख/Date Of Pronouncement : 06/12/2017 आदेश / O R D E R Per Bench: These Captioned Seven Appeals Filed By The Assessee, Pertaining To Assessment Years 2006-07 To 2012-13, Are Directed Against The Order Passed By The Ld. Commissioner Of Income Tax (Appeals) – 21, Kolkata In Appeal No.411/Dcit,Cc-4(3),Kol/Cit(A)-21/Kol/14-15 Dated 16.02.2016, Confirming The Penalty Levied By The Ao Of Rs.20,000/- U/S 271(1)(B) Of The Income Tax Act, 1961. 2. These Seven Appeals Relate To The Same Assessee, Different Assessment Years, Identical Issues Are Involved, Therefore, These Have Clubbed & Heard Together & A Consolidated Order Is Being Passed For The Sake Of Convenience & Brevity. 3. Appeal Of The Assessee In Ita No.873/Kol/2016 Assessment Year 2006-07 Is Taken As A Lead Case. 4. The Grounds Of Appeal Raised By The Assessee (In Lead Case In Ita No.873/Kol/2016) Are As Under: “1. For That On The Facts & In The Circumstances Of The Case, The Ld. Cit(A) Was Not Justified In Confirming The Penalty To The Tune Of Rs.20,000/- Imposed By The Ao U/S 271(1)(B) Of The Act. 2. For That The Ld. Cit(A) Ought To Have Deleted The Entire Penalty Of Rs.20,000/- Imposed U/S 271(1)(B) Since The Assessee Was Prevented By Reasonable Cause For Non-Appearance During The Course Of Assessment Proceedings.

124. Shanti Palli, E.M. By-pass, Kolkata – 700 107. "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AFBPP 1901 K (APPELLANT) .. (RESPONDENT) Appellant by :Shri Avijit Dey, Advocate Respondent by :Shri A.K. Tiwari, CIT सुनवाई क" तारीख / Date of Hearing : 30/11/2017 घोषणा क" तारीख/Date of Pronouncement : 06/12/2017 आदेश / O R D E R Per Bench: These captioned seven appeals filed

M/S SHIVA LOKENATH RICE MILL (P) LTD.,DAKSHIN DINAJPUR vs. DCIT, CC-XXVII, KOLKATA, KOLKATA

In the result, all the appeals (ITA Nos

Bench: : Shri M. Balaganesh & Shri S.S.Viswanethra Ravi

section 143(3) of the Act which proves that substantial compliances were made by the assessee. Thus it cannot be held that the default committed by the assessee was willful. Thus, we are inclined not to uphold the order of lower authorities. 9.1 Similarly, we also find that the Hon'ble Apex Court in the case of Hindustan Steel (supra

M/S PHILIPS INDIA LTD.,KOLKATA vs. DCIT, CIR-12(2), KOLKATA, KOLKATA

Bench: Shri N.V.Vasudevan & Shri Waseem Ahmed

u/s 271(1)(c) 13.1. The Learned AO erred in initiating penalty proceedings under section 271 (1)(c) of the Act. 14. Dividend Distribution Tax 14.1 The learned AO erred in wrongly computing additional tax and interest payable on distributed profit of Rs. 4,44,320 without assigning any reason thereto. The appellant submits that the above grounds are independent

DCIT, CIR-12(2), KOLKATA, KOLKATA vs. M/S PHILIPS INDIA LTD., KOLKATA

Bench: Shri N.V.Vasudevan & Shri Waseem Ahmed

u/s 271(1)(c) 13.1. The Learned AO erred in initiating penalty proceedings under section 271 (1)(c) of the Act. 14. Dividend Distribution Tax 14.1 The learned AO erred in wrongly computing additional tax and interest payable on distributed profit of Rs. 4,44,320 without assigning any reason thereto. The appellant submits that the above grounds are independent

M/S TATA GLOBAL BEVERAGES LIMITED,KOLKATA vs. THE DCIT, CIRCLE-4(2), KOLKATA, KOLKATA

In the result, the appeals filed by the assessee for AY 2012-

Bench: Dr. Manish Borad & Sonjoy Sarma

penalty under section 271(1)(c) of the Act mechanically and without recording any satisfaction for its initiation. The above grounds are without prejudice to each other. The Appellant craves leave to alter, amend or withdraw all or any of the grounds herein or add any further grounds as may be considered necessary either before or during the hearing.” Additional