Arnab Kumar Datta, Kolkata vs Assessee

I .T.A . N os . 26 60 & 26 61/ KOL./ 2 01 3 A sse ssm e nt y e ar s: 2 0 03 - 20 04 & 20 0 4- 2 00 5

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IN THE INCOM E TAX APPELLATE TRIB UNAL, KOLKATA 'SM C' BENCH, KOLKATA

Before Shri George Mathan, Judicial M ember

I.T .A. No s. 26 6 0 & 266 1 /KOL/ 201 3 Assess ment years : 20 0 3- 200 4 & 2 004 -20 05

Sri A rnab Kuma r Da tta,.. ............... ........ ............................Ap p ella nt 30, Ra sh Beha ri A ve nue, Kol ka ta -700 026 [PA N : A GYP D 7764 L]

-Vs.- Income Ta x Offic er,........ .............................. ........ ...................Resp ond e nt Wa rd -29(3), Kolka ta , A a ya ka r Bha wa n (South), 2, Ga ria ha t Roa d , Kol ka ta

Appeara nces by : N o n e, f or the as sessee Shri K.L. Kanak, JCIT, Sr. D.R., for th e Department

Dat e of concluding t he hearin g : Feb ruary 24, 2015 Dat e of pr onouncing th e order : Feb ruary 24, 2015

Per Ge orge M athan:

ITA 266 0/Kol/2013 is an app eal filed by the as ses se e again st the order of ld. Commissio ner of Inco me Tax (Appeals)-XVI, Kolkata in Appeal No. 9/CIT(A)-XVI/12-13 dat ed 09. 09.2013 for th e a ssessment yea r 2003- 04, and ITA 2661/Kol/2013 is an appe al filed by the asse ss ee again st the order of ld. Commissio ner of Inco me Tax (Appeals)-XVI, Kolkata in Appeal No. 10/CIT(A)-XVI /12-13 d at ed 09.09. 2013 for th e as sessm ent year 2004-

05.

2. None rep res ent ed on beh alf of th e a sse ss ee and Sh ri K.L. Kanak, JCIT, Sr. D.R. rep re sen ted on behal f of the Revenu e.

3. At the tim e of hearin g it was noticed th at the app eal s were fil ed on 27.11.2013 and the Tribunal fees i s short by Rs.2,276/- in resp ect of ITA No. 2660/Kol/2013 and Rs.1,950/- in resp ect of IT A No. 2661/Kol/2013. The d ef ect notice has been i ssu ed but the same h as not yet been recti fied.

I .T.A . N os . 26 60 & 26 61/ KOL./ 2 01 3 A sse ssm e nt y e ar s: 2 0 03 - 20 04 & 20 0 4- 2 00 5

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Consequently on this ground, the appeals of the as ses se e are no t main tain able and are liable to be di smiss ed. Even on merits, the ld. S r. D.R. vehemently suppo rt ed the o rde r o f the ld. CIT(Appeals ). It was the submission th at the issue wa s again st the levy of inte rest u nd er s ection 234B and intere st und er s ection 220 (2) of the Act.

4. I have consid ered the submi ssion s as also th e rectification o rde r and the o rde r of the ld . CIT(Appeals). A peru sal of th e same cl early shows that the lev y of interest und er section 2 34B has been rightly made as al so the levy of int erest under section 220(2) of th e A ct. In these circu mstanc es, as no e rror in the co mputation of intere st has been pointed out, I find no e rror in th e o rd er o f th e ld. CIT(App eals), which calls fo r any interf erence.

5. In the result, both the appeal s filed by the ass ee sse e st and dismi ssed.

Orde r p ronounced in th e open Co urt on 24 t h Feb rua ry, 2015.

Sd /-

George Mathan (Judicial M embe r) Kolkata, th e 24 t h day of Feb ruary , 2015 Co pies to : (1) Sri A rnab Kuma r Da tta, 30, Ra sh Beha ri A ve nue, Kol ka ta -700 026

(2) Income Ta x Office r, Wa rd -29(3), Kolka ta , A a ya ka r Bha wa n (South), 2, Ga ria ha t Roa d , Kol ka ta

(3) Comm iss ioner of Income-tax (Appeal s) (4) Com mis sioner of Incom e Tax (5) The Depar tmental R epr es entative (6) Guard Fil e By order

Assistant Registrar Income Tax App ellate Tribunal Kolkata ben ch es, Kolkata Laha/Sr. P.S.