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Before: Shri V. Durga Rao & Shri Manjunatha, G.
आयकर अपीलीय अिधकरण, ’ए’ �ायपीठ, चे�ई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI �ी वी दुगा� राव �ाियक सद� एवं �ी जी. मंजुनाथा, लेखा सद� के सम� Before Shri V. Durga Rao, Judicial Member & Shri Manjunatha, G. Accountant Member आयकर अपील सं./ Year: 2012-13 Devadhason John Christopher, Vs. The Income Tax Officer, C 300, 3rd South Cross, Mariappanagar, Ward 2, Chidambaram, Cuddalore 608 002. Cuddalore. [PAN:AELPJ4946D] (अपीलाथ�/Appellant) (��थ�/Respondent) अपीलाथ� की ओर से / Appellant by : None ��थ� की ओर से/Respondent by : Shri AR V Sreenivasan, Addl. CIT सुनवाई की तारीख/ Date of hearing : 26.06.2023 घोषणा की तारीख /Date of Pronouncement : 26.06.2023 आदेश /O R D E R PER V. DURGA RAO, JUDICIAL MEMBER:
This appeal filed by the assessee is directed against the order of the ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre [NFAC], Delhi dated 06.03.2023 for the assessment year 2012-13 vide DIN & order No. ITBA/NFAC/S/250/2022-23/1050456680(1).
When the appeal was taken up for hearing, the Bench has noticed that the assessee has raised a specific ground at ground No. 4, which reads as under:
The NFAC, Delhi failed to appreciate that non adjudication of the appeal filed by the Appellant vide Ack No. 133365620060222 against the penalty order u/s 271(1)(b) of the Act vide DIN and Order No. ITBA/PNL/F/271(1)(b)/2021-22/1038549799(1) was wholly unjustified.
We have perused the penalty order under section 271(1)(b) of the Income Tax Act, 1961 [“Act” in short] towards levy of penalty of ₹.10,000/- each for non compliance of notices under section 142(1) of the Act dated 01.12.2020 and 25.08.2021. However, on perusal of the appellate order, we find that the information given in the cause title relates to the assessee, whereas, the body of the entire order right from “Facts of the case in brief” onwards till end of the order pertains to some other assessee [Smt. Kamla Devi Sethia, legal heir of Late Shri Paras Mal Sethia – PAN: ADBPS0050L], which deals with levy of penalty of ₹.1,50,000/- under section 271B of the Act towards belated filing of tax audit report under section 44AB of the Act.
4. Under the above facts and circumstances, we direct the ld. CIT(A)[NFAC] to adjudicate the appeal of the assessee filed against levy of penalty under section 271(1)(b) of the Act dated 07.01.2022 vide DIN ITBA/PNL/F/271(1)(b)/2021-22/1038549799(1).
In the result, the appeal filed by the assessee is allowed for statistical purposes.
Order pronounced in the open Court on 26th June, 2023 at Chennai.