ARABRISH CHOWBEY,KOLKATA vs. ACIT, R-26, KOLKATA, KOLKATA
In the result, the appeal filed by the assessee, is partly allowed
ITA 346/KOL/2016[2005-2006]Status: DisposedITAT Kolkata25 Jan 2018AY 2005-2006
Bench: Shri N.V. Vasudevan, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.346/Kol/2016 (िनधा"रणवष" / Assessment Year: 2005-06 Ambrish Chowbey Vs. Acit, Rg-26, Kolkata Flat No.1C, Merlin Laurel 169, Ajc Bose Road, Garden, 71, Nrisingha Dutta Kolkata – 700014. Road, Behala, Kol – 8. "थायीलेखासं./जीआइआरसं./Pan/Gir No. : Acupc 5847 P (Appellant) .. (Respondent) Appellant By :Shri D.K. Saha, Fca Respondent By :Shri Soumyajit Dasgupta, Addl. Cit सुनवाईकीतारीख/ Date Of Hearing : 22/11/2017 घोषणाकीतारीख/Date Of Pronouncement : 25/01/2018 आदेश / O R D E R Per Dr. Arjun Lal Saini, Am: The Captioned Appeal Filed By The Assessee, Pertaining To Assessment Year 2005-06, Is Directed Against An Order Passed By The Commissioner Of Income Tax(Appeals)-17, Kolkata, In Appeal No.113/Cit(A)-17/Kol, Dated 30.11.2015, Which In Turn Arises Out Of Penalty Order Passed By The Assessing Officer U/S271E Of The Income Tax Act, 1961 (Hereinafter Referred To As The ‘Act’), Dated 30.05.2008. 2.The Assessee Has Raised The Following Grounds Of Appeal: “I) That The Order Of Ao Has Been Set Aside By Hon’Ble Itat Kolkata With The Directive To Re-Adjudicate The Same, Giving Due Opportunity To The Assessee To Produce Relevant Evidences. Ii) That The Revised Order Passed By The Ld. Ao In Deference To The Order Of Hon’Ble
For Appellant: Shri D.K. Saha, FCAFor Respondent: Shri Soumyajit Dasgupta, Addl. CIT
Section 269TSection 271(1)(C)Section 271E
u/s 271(1)(C) or 271E of the I.T. Act 1961 in place of the set aside order of ld. AO dated 31.12.2007. iii) That the contention of ld. CIT(A) that repayment of loan in cash was not the subject matter of appeal before the Hon’ble ITAT is not correct and tenable.
iv) That the rejection of prayer
