BHAGYASHREE CHANDRASHEKAR SAKLE,PUNE vs. INCOME TAX OFFICER WARD 9(3), PUNE

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ITA 112/PUN/2026Status: DisposedITAT Pune22 May 2026AY 2020-213 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal set aside the penalty under section 271AAC(1) to the CIT(A) for denovo adjudication. However, the penalty under section 272A(1)(d) was upheld due to non-compliance with notices and lack of specific reasons.

What were the facts?

The assessee appealed against penalty orders under sections 271AAC(1) and 272A(1)(d) of the Income Tax Act. The quantum appeal for the assessment year was set aside for denovo adjudication.

What were the issues?

Whether penalty under section 271AAC(1) should be adjudicated denovo after the quantum appeal was set aside, and whether penalty under section 272A(1)(d) is sustainable for non-compliance with notices.

Which sections of the Income-tax Act were involved?

Section 271AAC(1),Section 272A(1)(d),Section 142(1),Section 144,Section 250

AI-generated summary — verify with the full judgment below

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

Before: MS. ASTHA CHANDRA & SHRI Dr. DIPAK P. RIPOTE

For Appellant: Shri Pramod S. Shingte
For Respondent: Shri R.Y. Balawade, Addl.CIT

PER BENCH : These two appeals have been filed by the assessee against the two separate orders of the Learned Commissioner of Income Tax (Appeals) (NFAC) for AY. 2020-21, u/s. 250 of the Income Tax Act, 1961 (Act), both dt. 23-12-2025, emanating from penalty order u/s. 271AAC(1) of the Act, dt. 25-07-2025 and 272A(1)(d) of the Act, dt. 28-04-2025. 2. We have heard both the parties and perused the records. Ld.AR submitted that the quantum appeal of the assessee for AY. 2020-21 has been set aside by the ITAT, Pune to Ld.CIT(A) for denovo adjudication in ITA No. 2337/PUN/2025. Therefore, the Ld.AR requested that the appeal against the penalty u/s. 271AAC of the Act may be set aside to the Ld.CIT(A) for denovo adjudication.

3.

The Ld.DR accepted that quantum appeal has been set aside.

4.

Regarding the penalty u/s. 272A(1)(d) of the Act, the Ld.AR submitted that assessee is not well-versed with electronic filing and was not aware about the notices issued by the Department. Ld.AR further submitted that the assessee has not filed the return of income for AY. 2020-21 as her income was less than the taxable limit. Ld.AR further submitted that appellant is working in Bank Mitra Scheme, wherein she functions like deposits, withdrawals etc. Ld.AR submitted that she merely earns small commission. Ld.AR submitted that hence, non-compliance was not deliberate.

5.

The Ld.DR submitted that penalty u/s.272A(1)(d) of the Act may be upheld as assessee had not complied to the notices. The assessment order was ex-parte u/s. 144 of the Act. The Ld.DR further submitted that assessee had not filed submission before the Ld.CIT(A). -

6.

In this case, as far as penalty u/s. 271AAC(1) of the Act is concerned, since the appeal of the assessee filed against the addition made in the assessment order has been set aside to the Ld.CIT(A), we set aside the order u/s. 250 of the Act to Ld.CIT(A) for denovo adjudication qua 271AAC of the Act.

7.

On studying the penalty order u/s. 272A(1)(d) of the Act, it is observed that assessee had not complied notices u/s. 142(1), dt. 26-07- 2024 and 30-08-2024. Assessee had also not complied to show cause notices issued by the AO with respect to penalty proceedings. It is also noted that assessee has not filed any specific reason for non-compliance to the notices before either Ld.CIT(A) or AO. In these facts and circumstances of the case, we uphold the order of the Ld.CIT(A), upholding penalty u/s. 272A(1)(d) of the Act. Accordingly, assessee’s appeal in ITA No. 112/PUN/2026 is dismissed.

8.

In the result, assessee’s appeal in ITA No. 112/PUN/2026 is dismissed and assessee’s appeal in ITA No. 113/PUN/2026 is allowed for statistical purposes.

Order pronounced in the open Court on 22nd May, 2026 (MS. ASTHA CHANDRA) ACCOUNTANT MEMBER पुणे/Pune; दिन ांक/Dated : 22-05-2026 TNMM आदेश की प्रतितिति अग्रेतिि/Copy of the Order is forwarded to: अपील र्थी / The Appellant 1. प्रत्यर्थी / The Respondent

2.3.

The concerned Pr.CIT, Pune

4.

DR, ITAT, ‘A’ Bench, Pune 5. ग र्ड फ ईल / Guard file. आदेशानुसार/ BY ORDER, ////

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