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Income Tax Appellate Tribunal, “A” BENCH, PUNE
Before: SHRI INTURI RAMA RAO, AM & SHRI S. S. VISWANETHRA RAVI, JM
PER INTURI RAMA RAO, AM: These are the appeals filed by the assessee directed against the common order of the Commissioner of Income Tax (Appeals)-9, Pune (‘CIT(A)’ for short) dated 31.03.2017 for the Assessment Years 2009-10 and 2010-11 confirming levy of penalty u/s 271(1)(c) of the Income Tax Act, 1961 (‘the Act’ for short).
Before us, it was submitted that the Tribunal in the quantum appeal vide ITA Nos.978 & 979/PUN/2014 for the assessment years 2009-10 & 2010-11, order dated 05.04.2018 restored the issue of addition to the file of the Assessing Officer. It appears that the impugned orders were passed before passing the orders in quantum appeal by the Tribunal. Therefore, the provisions of section 275(1)(A) of the Act to pass the penalty orders on the basis of order giving effect to the Tribunal’s order in quantum appeal.
In the result, the appeals filed by the assessee stand partly allowed for statistical purposes. Order pronounced on this 05th day of November, 2020. (S. S. VISWANETHRA RAVI) (INTURI RAMA RAO) "याियक सद"य/JUDICIAL MEMBER लेखा सद"य/ACCOUNTANT MEMBER पुणे / Pune; "दनांक / Dated : 05th November, 2020. Sujeet आदेश क" "ितिलिप अ"ेिषत / Copy of the Order forwarded to : अपीलाथ" / The Appellant.
""यथ" / The Respondent.
The CIT(A)-9, Pune.
The Pr. CIT-5, Pune. िवभागीय "ितिनिध, आयकर अपीलीय अिधकरण, “ए” ब"च, 5. पुणे / DR, ITAT, “A” Bench, Pune. गाड" फ़ाइल / Guard File. 6. आदेशानुसार / BY ORDER, //// Senior Private Secretary आयकर अपीलीय अिधकरण, पुणे / ITAT, Pune.