PUTUL JASH,BURDWAN vs. ACIT, CIR-1, BURDWAN, BURDWAN
In the result, the appeal filed by the assessee is allowed
ITA 1164/KOL/2015[2006-2007]Status: DisposedITAT Kolkata31 Aug 2017AY 2006-2007
Bench: Shri A. T. Varkey, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.1164/Kol/2015 (िनधा"रणवष" / Assessment Year: 2006-07 Putul Jash Vs. Asssitant C.I.T, Cir – 1, Burdwan Vill. Chakundi, P.O. Nabastha, Aayakarbhawan, Kachari P.S. Memari, Burdwan – 713 407. Road, Court Compound, Burdwan – 713 101. "थायीलेखासं./जीआइआरसं./Pan/Gir No. : Afdpj3622D (Appellant) .. (Respondent) Appellant By :Shri S. K. Tulsiyan, Advocate Respondent By :Shri S. M. Das, Acit (Dr) सुनवाईकीतारीख/ Date Of Hearing : 08/08/2017 घोषणाकीतारीख/Date Of Pronouncement : 31/08/2017 आदेश / O R D E R Per Dr. Arjun Lal Saini, Am: The Captioned Appeal Filed By The Assessee, Pertaining To Assessment Year 2006-07, Is Directed Against The Order Passed By The Ld. Cit(A), Asansol In Appeal No.202/Cit(A)/Asl/Cir-1/Bwn/13-14 Dated 17.10.2014, Which In Turn Arises Out Of A Penalty Order Passed By The Assessing Officer U/S 271(1)(C) Of The Income Tax Act, 1961 ( Herein After Referred To As The ‘Act’), Dated 30.04.2013. 2. The Said Appeal Filed By The Assessee In Ita No.1164/K/15 For A.Y.2006-07, Is Barred By Limitation By 267 Days. The Assessee Has Moved A Petition Requesting The Bench To Condone The Delay. We Heard The Party On This Preliminary Issue. The Counsel For The Assessee Has Submitted Before Us That Assessee Provided His
For Appellant: Shri S. K. Tulsiyan, AdvocateFor Respondent: Shri S. M. Das, ACIT (DR)
Section 143(3)Section 271Section 271(1)(c)Section 27lSection 68
143(3) of the Act followed by show-cause notice u/s.274 of the Act, charge recorded against the PutulJash
Assessment Year: 2006-07
assessee for initiating penalty proceeding u/s.271(1)(c) of the Act was only
"concealment of income". However, while concluding in the impugned order imposing penalty u/s.271(1)(c) of the Act, the ld. A.O. added both
