ANUNOY MUKHERJEE,DURGAPUR vs. I.T.O., WARD-1(4), DURGAPUR, DURGAPUR
In the result, appeal of the assessee is allowed
ITA 555/KOL/2022[2017-2018]Status: DisposedITAT Kolkata23 Feb 2023AY 2017-2018
Bench: Shri Sanjay Garg, Hon’Ble & Dr. Manish Borad, Hon’Blei.T.A. No. 555/Kol/2022 Assessment Year: 2017-18 Anunoy Mukherjee Income Tax Officer, Ward-1 Vs (4), Durgapur Near Hdfc Bank Bamunara Kanksa Durgapur - 713212 [Pan : Cydpm3295A] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Vishal Kr. Agrawal, C.A. & Shri Rohitash Gupta, C.A. Revenue By : Shri P.P. Barman, Addl. Cit, Sr. D/R सुनवाई क" तार"ख/Date Of Hearing : 16/02/2023 घोषणा क" तार"ख /Date Of Pronouncement: 23/02/2023 आदेश/O R D E R Per Dr. Manish Borad: The Present Appeal Is Directed At The Instance Of The Assessee Against The Order Of The National Faceless Appeal Centre, Delhi (Hereinafter The “Ld. Cit(A)”) Dated 21/07/2022, Passed U/S 250 Of The Income Tax Act, 1961 (‘The Act’), For Assessment Year 2017-18. 2. The Registry Has Pointed Out That There Is A Delay Of One (1) Day In Filing Of This Appeal In Time Before The Tribunal. The Assessee Has Filed A Petition For Condonation Of Delay Stating The Reasons Of Delay. After Perusing The Same, We Find That The Assessee Was Prevented By Sufficient Cause From Filing The Appeal In Time Before The Tribunal. Hence, The Delay Is Condoned & The Appeal Is Admitted. 3. The Only Issue That Arises For Our Consideration Is Whether The Ld. Cit(A) Was Justified In Confirming The Penalty U/S 271B Of The Act At Rs.1,36,214/-, Levied For Not Getting The Books Of Account Audited U/S 44Ab Of The Act.
For Appellant: Shri Vishal Kr. Agrawal, C.A. & ShriFor Respondent: Shri P.P. Barman, Addl. CIT, Sr. D/R
Section 194CSection 250Section 271Section 271ASection 271BSection 271CSection 271DSection 271ESection 271FSection 271G
u/s 273B of the Act, which reads as under:-
“273B. Notwithstanding anything contained in the provisions of [clause (b) of sub- section (1) of] [ section 271, section 271A, [ section 271AA,] section 271B [section 271BA], [ section 271BB,] section 271C, [ section 271CA,] section 271D, section 271E, [ section 271F, [ section 271FA,] [ section 271FAB,] [ section 271FB,] [ section 271G,]] [ section 271GA,] [ section 271GB,] [ section 271H
