CIVIL & ELECTRICAL PROJECTS CONSTRUCTING CO (INDIA) PRIVATE LIMITED..,PUNE vs. INCOME TAX OFFICER, WARD - 1(!), PUNE, PUNE

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ITA 29/PUN/2023Status: DisposedITAT Pune06 July 2023AY 2012-132 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the penalty appeal, being consequential to the quantum appeal, also needs to be considered de novo. Therefore, the matter of penalty levy was remanded back to the NFAC for fresh adjudication.

What were the facts?

The assessee's appeal for AY 2012-13 was against a penalty order under Section 271(1)(c). The quantum assessment proceedings were previously remanded back to the NFAC due to the assessee's inability to prosecute the appeal.

What were the issues?

Whether the penalty levied under Section 271(1)(c) can be adjudicated independently when the underlying quantum appeal is still pending adjudication.

Which sections of the Income-tax Act were involved?

Section 271(1)(c),Section 250,Section 144,Section 254

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PUNE “A” BENCH, PUNE

Before: SHRI PARTHA SARATHI CHAUDHURY & SHRI G. D. PADMAHSHALI

For Appellant: Shri Bhuvanesh Kankani
Pronounced: 06/07/2023

ORDER PER G. D. PADMAHSHALI, AM; This appeal of the assessee for assessment year [for short ‘AY’] 2012-13 is assailed against the first appellate order of National Faceless Appeal Centre, Delhi [for short ‘NFAC’] dt. 15/11/2022 passed u/s 250 of the Income-tax Act, 1961 [for short ‘the Act’], which emanated out of penalty order [for short ‘PO’] of Income Tax Officer, Ward-1(1), Pune [for short ‘AO’] u/s 271(1)(c) of the Act dt. 25/03/2022.

1.

ITAT-Pune Page 1 of 2

Civil & Electrical Projects Constructing Co.(India) Pvt. Ltd.,

2.

Heard the rival contention, perused the case record and we note that, in this case an assessment u/s 144 r.w.s. 254 of the Act was framed on 28/09/2021 which was confirmed ex-parte by the Ld. CIT(A) vide his order dt. 21/02/2019. Considering the appellant’s inability to prosecute the appeal before first appellate authority, the quantum proceedings were remanded back to the file of Ld. NFAC by the Co-ordinate bench vide dt. 16/08/2019.

3.

Undisputedly, the present penalty appeal is emanating out of aforestated quantum appeal which is pending before Ld. NFAC, therefore this levy of penalty u/s 271(1)(c) of the Act also deserves to be considered de-nova upon conclusive adjudication of quantum appeals. For the reasons, we deem the matter of levy of penalty also deserves to be remanded ot Ld. NFAC for fresh adjudication, ergo ordered accordingly.

4.

In result, the appeal is ALLOWED FOR STATISTCIAL PURPOSES. In terms of rule 34 of ITAT Rules, the order pronounced in the open court on this Thursday 06th day of July, 2023.

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