SURESH GOVIND BHOL ,KOLHAPUR vs. ITO WD-1(2), KOLHAPUR

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.630/PUN/2026 िनधा�रण वष� / Assessment Year : 2016-17 Suresh Govind Bhoi, Vs. ITO, Ward-1(2), Kolhapur. Precise Cables W 6 MIDC, Gokul Shirgaon, Kolhapur- 416234. PAN : ABDPB1637N Appellant Respondent Assessee by Shri Mayuresh Doshi (Virtual) : Revenue by : Ms. Bhavya I. V. Date of hearing : 23.07.2026 Date of pronouncement : 27.07.2026 आदेश / ORDER PER VINAY BHAMORE, JM: This appeal filed by the assessee is directed against the order dated 16.12.2025 passed by Ld. CIT(A)/NFAC for the assessment year 2016-17. 2. The appellant has raised the following grounds of appeal :- “1. On the facts and in the circumstances of the case and in law the Ld.CIT (A) is not justified in confirming the penalty of Rs.2,27,102/- u/s 271(l)(c) of the Act.

2 ITA No.630/PUN/2026 2. On the facts and in the circumstances of the case and in law the Ld.CIT (A) is not justified in confirming the penalty of Rs.2,27,102/- when the penalty levied on returned income. 3. On the facts and in the circumstances of the case and in law the Ld.CIT (A) is not justified in confirming the penalty of Rs.2,27,102/- when penalty leviable on the amount of tax reduced by Advance Tax and TDS already paid before issue of notice u/s 148 of the Act. 4. The appellant craves, to consider each of the above grounds of appeal without prejudice to each other and craves leave to add, alter, delete or modify all or any of the above grounds of appeal.” 3. Facts of the case, in brief, are that the assessee is an individual and has not furnished his original return of income for the period under consideration, however, the assessee has filed profit and loss account, balance sheet and audit report in Form No.3CB and Form No.3CD wherein taxable income i.e. net profit of Rs.9,75,338/- was disclosed. Therefore, the Assessing Officer reopened the case u/s 147 of the IT Act and notice u/s 148 of the IT Act was issued to the assessee on 27.03.2019. The assessee in response to above notice furnished return of income on 10.06.2019. After considering the reply and submission of the assessee, the Assessing Officer vide order dated 23.12.2019 completed the assessment proceedings u/s 143(3) r.w.s. 147 of the IT Act by determining the income of the assessee at

3 ITA No.630/PUN/2026 Rs.14,16,010/-. The above assessed income includes addition of Rs.18,717/- on account of expenses and addition of Rs.62,334/- on account of interest receivable on advance. The Assessing Officer also initiated penalty proceedings u/s 271(1)(c) of the IT Act and subsequently vide order dated 21.01.2022 levied penalty of Rs.2,27,102/- u/s 271(1)(c) of the IT Act. 4. Being aggrieved with the above penalty order dated 21.01.2022, the assessee preferred an appeal before Ld. CIT(A)/NFAC. Since the assessee remained absent, Ld. CIT(A)/NFAC dismissed the appeal filed by the assessee and consequently confirmed the penalty of Rs.2,27,102/- levied by the Assessing Officer u/s 271(1)(c) of the IT Act. 5. It is the above order against which the assessee is in appeal before this Tribunal. 6. We have heard Ld. Counsels from both the sides and perused the material available on record including the paper book furnished by the assessee. In this regard, we find that the assessee could not appear on the last date of hearing provided by Ld. CIT(A)/NFAC. We also find that on earlier two occasions also the assessee sought

4 ITA No.630/PUN/2026 adjournment from Ld. CIT(A)/NFAC. Admittedly, the impugned appellate order was passed ex-parte i.e. in the absence of the assessee. We find force in the argument of Ld. Counsel of the assessee that the matter needs to be restored back to the file of Ld. CIT(A)/NFAC so that the assessee can substantiate the grounds of appeal. 7. Considering the totality of the facts of the case and in the interest of justice and without going into merits of the case, we deem it appropriate to set-aside the ex-parte order passed by Ld. CIT(A)/NFAC and restore the matter back to the file of Ld. CIT(A)/NFAC with a direction to decide the appeal afresh and as per fact and law after providing reasonable opportunity of hearing to the assessee. The assessee is also hereby directed to respond to the notices issued by Ld. CIT(A)/NFAC in this regard and to produce relevant documents, submissions and evidences, if any, in support of grounds of appeal without taking any adjournment under any pretext, otherwise Ld. CIT(A)/NFAC shall be at liberty to pass appropriate orders as per law. Thus, the grounds of appeal raised by the assessee are allowed for statistical purposes.

5 ITA No.630/PUN/2026 8. In the result, the appeal filed by the assessee is allowed for statistical purposes. Order pronounced on this 27th day of July, 2026. Sd/- Sd/- (R. K. PANDA) (VINAY BHAMORE) VICE PRESIDENT JUDICIAL MEMBER पुणे / Pune; �दनांक / Dated : 27th July, 2026. Sujeet/DOC Sujeet Kumar Digitally signed by Sujeet Kumar Sharma Sharma Date: 2026.07.28 10:40:37 आदेश क� �ितिलिप अ�ेिषत / Copy of the Order forwarded to : +05'30' अपीलाथ� / The Appellant. 1. ��यथ� / The Respondent. 2. 3. The Pr. CIT concerned. िवभागीय �ितिनिध, आयकर अपीलीय अिधकरण, “B” ब�च, 4. पुणे / DR, ITAT, “B” Bench, Pune. गाड� फ़ाइल / Guard File. 5. आदेशानुसार / BY ORDER, // True Copy // Assistant Registrar आयकर अपीलीय अिधकरण, पुणे / ITAT, Pune.