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Income Tax Appellate Tribunal, “B” BENCH, PUNE
Before: SHRI D. KARUNAKARA RAO, AM & SHRI PARTHA SARATHI CHAUDHURY, JM
आयकर अपीलीय अिधकरण “बी” �यायपीठ पुणे म� । IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, PUNE BEFORE SHRI D. KARUNAKARA RAO, AM AND SHRI PARTHA SARATHI CHAUDHURY, JM आयकर अपील सं. / ITA No.1714/PUN/2017 िनधा�रण वष� / Assessment Year : 2007-08 M/s. Aditya Birla Health Services Ltd., S. No.31, Aditya Birla Hospital Marg, Thergaon, Chinchwad, Pune-411033. .......अपीलाथ� / Appellant PAN : AADCA7613B बनाम / V/s. DCIT, Circle-8, ……��यथ� / Respondent Pune. Assessee by : Shri (Dr.) Prayag Jha Revenue by : Shri Bhushan Patil सुनवाई क� तारीख / Date of Hearing : 04.10.2019 घोषणा क� तारीख / Date of Pronouncement : 04.10.2019 आदेश / ORDER PER D. KARUNAKARA RAO, AM: This appeal is filed by the assessee against the order of CIT(A)-6, Pune dated 28.04.2017 for the Assessment Year 2007-08. Appeal relates to the issue of levy of penalty u/s 271(1)(c) of the Act. 2. Before us, at the outset, ld. Counsel for the assessee filed a copy of the order of the Tribunal in assessee’s own case vide ITA No.248/PUN/2015 for the assessment year 2007-08 dated 23.05.2018 and submitted that the additions, which are subject matter of penalty, now stand remanded to the file of the CIT(A). In this regard, ld. Counsel brought our attention to the contents of para 16 and 17 of the order of the Tribunal (supra). Further, ld. Counsel submitted that considering the decision of the Tribunal (supra) on the fate of the quantum additions, the penalty related issues should also be referred to the file of the CIT(A) for a consistent view in the matters.
2 ITA No.1714/PUN/2017 3. On the other hand, ld. DR for the Revenue relied heavily on the orders of the Assessing Officer and the CIT(A). 4. On hearing both the sides on this limited issue of remanding the penalty matters also to the file of the CIT(A), we find relevant to extract the contents of para 16 and 17 of the order of the Tribunal (supra) and the same are extracted hereunder :- “16. Considering all these issues mentioned above, we are of the opinion that CIT(A) needs to verify the arguments of Ld. A.R. relating to all the legal issue. There is requirement for remanding the said legal issues raised in ground No. 1(a) and 1(b) to the file of CIT(A) for fresh adjudication on all the argument of the assessee discussed above. The CIT(A) shall grant reasonable opportunity of bearing heard to the assessee in accordance with set principles of natural justice. Accordingly, ground No. 1(a) & 1(b) is allowed for statistical purposes. 17. In view of the above, the adjudication of the issues on merits raised in ground No. 2, 3 and 4 becomes premature. CIT(A) is directed to re consider the same and passed a speaking order on these grounds too after considering the arguments of the assessee on merits.”
From the above, it is evident that the issues on the additions now stand remanded to the file of the CIT(A) after setting aside the order of the CIT(A). Considering the above, we are of the opinion that, as on date, the order of the CIT(A) stands set-aside till the CIT(A) does not pass a fresh order after giving reasonable opportunity of being heard to the assessee. It is not known as to what kind of decision likely to come out on the quantum additions from the CIT(A) in the second round of the proceedings. Therefore, in our view, we consider it appropriate to remand all the issues raised in the penalty order and the CIT(A)’s order to the file of the CIT(A) for taking consistent decision in matters of penalty u/s 271(1)(c) of the Act. With these directions, all the grounds raised by the assessee in this appeal are remanded to the file of the CIT(A) for fresh adjudication. Thus, the grounds raised by the assessee are allowed for statistical purposes.
3 ITA No.1714/PUN/2017 6. In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced on 04th day of October, 2019. Sd/- Sd/- (PARTHA SARATHI CHAUDHURY) (D. KARUNAKARA RAO) �याियक सद�य/JUDICIAL MEMBER लेखा सद�य/ACCOUNTANT MEMBER पुणे / Pune; �दनांक / Dated : 04th October, 2019 Sujeet आदेश क� �ितिलिप अ�ेिषत / Copy of the Order forwarded to : अपीलाथ� / The Appellant. 1. ��यथ� / The Respondent. 2. 3. The CIT(A)-6, Pune. 4. The Pr. CIT-5, Pune. िवभागीय �ितिनिध, आयकर अपीलीय अिधकरण, “बी” ब�च, 5. पुणे / DR, ITAT, “B” Bench, Pune. गाड� फ़ाइल / Guard File. 6. आदेशानुसार / BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण, पुणे / ITAT, Pune.