SAYYAD KHAIRMAMMAD SAYYAD SALEMAHAMMAD,KINWAT DIST. NANDED vs. INCOME TAX OFFICER, NANDED

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ITA 1039/PUN/2026Status: DisposedITAT Pune08 July 2026AY 2016-172 pages
AI SummaryRemanded

What did the Tribunal hold?

The ITAT set aside the CIT(A)'s order and remanded the case back for de-novo adjudication. The CIT(A) was directed to provide a hearing opportunity and allow the assessee to file necessary documents and additional grounds.

What were the facts?

The assessee's appeal against a penalty order was dismissed by the CIT(A) due to non-compliance, without addressing the merits. The quantum appeal was subsequently set aside by the ITAT to the CIT(A) for fresh adjudication.

What were the issues?

Whether the CIT(A) erred in dismissing the penalty appeal without adjudicating on merits. The need for de-novo adjudication of the penalty appeal.

Which sections of the Income-tax Act were involved?

Section 271(1)(c),Section 250

AI-generated summary — verify with the full judgment below

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

Before: SHRI PAVAN KUMAR GADALE & SHRI Dr. DIPAK P. RIPOTE

For Respondent: Ms. Bhavya. I.V., Jt. CIT

PER Dr. DIPAK P. RIPOTE, A.M : This is an appeal filed by the assessee against the order of the Learned Commissioner of Income Tax (Appeals), NFAC, Delhi [Ld.CIT(A)], passed u/s. 250 of the Income Tax Act, 1961 (‘the Act’) for AY 2016-17 on 02.02.2026, emanating from the Penalty Order u/s 271(1)(c) of the Act, dated 26.02.2024.

2.

Findings and analysis: We have heard both the parties and perused the record. In this case, assessee’s appeal against the penalty u/s 271(1)(c) of the Act for AY 2016-17 was dismissed by the Ld. CIT(A) due to non-compliance without discussing the merits of the penalty. In this case, the Ld. AR submitted that the quantum appeal has been set aside by the ITAT to the Ld. CIT(A) for de-novo adjudication. The Ld. DR has not objected to set aside the order of the Ld. CIT(A) for de-novo adjudication.

ITA No. 1039/PUN/2026

2.1 Since, the Ld. CIT(A) has not adjudicated the merits of the case, in the interest of justice, we set aside the order of the Ld. CIT(A) to the Ld. CIT(A) for de-novo adjudication. Accordingly, the Ld. CIT(A) shall provide opportunity of hearing to the assessee. The assessee shall be allowed to file necessary documents and additional ground, if any.

3.

In the result, appeal of the Assessee is allowed for statistical purpose.

Order pronounced in the open Court on 08th July, 2026

Sd/- Sd/- (PAVAN KUMAR GADALE) (Dr. DIPAK P. RIPOTE) JUDICIAL MEMBER ACCOUNTANT MEMBER

पुणे/Pune; दिन ांक/Dated : 08-07-2026 Ravi Kumar Digitally signed by Ravi Kumar Ravi Kumar Date: 2026.07.09 10:42:15 +05'30' आदेश की प्रतितिति अग्रेतिि/Copy of the Order is forwarded to: 1. अपील र्थी / The Appellant 2. प्रत्यर्थी / The Respondent 3. The concerned Pr. CIT, Pune 4. DR, ITAT, ‘B’ Bench, Pune 5. ग र्ड फ ईल / Guard file. आदेशानुसार/ BY ORDER, // True Copy // Assistant Registrar आयकर अपीलीय अदिकरण,पुणे / ITAT, Pune

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