PUNAM VISHURAJ MOTWANI,MUMBAI vs. ITO-27)2)(5), MUMBAI

PER OMKARESHWAR CHIDARA, AM This appeal by the assessee is directed against order dated 18/09/2024 passed by the Ld. Commissioner of Income-tax (Appeals) – National Faceless Appeal Centre, Delhi [in short ‘the Ld. CIT(A)’] for assessment year 2011-12. 2. In the above captioned appeal, the appellant has filed an appeal for A.Y. 2011-12 with the following Grounds of Appeal : “1. The Learned CIT (A) erred in facts and circumstances and in law in confirming Penalty that AO had levied u/s 271F, by refusing to condone a delay w service of notices. 2. The Learned in confirming Penalty was not statutorily o 3. The Learned in confirming Penalty had not been served were served had be the assessment was The Appellant crave aforesaid grounds of 3. The AR of app senior citizen and sh Act. She has never f with Income Tax por invested the entire immovable property. there is no tax liabili income. It was subm in acquiring other leviable as the capita the appellant has al income of the appella need to file return o appeal relating to lev is pending with Ld. C levied by the Ld. A Puna ITA N which itself was non-existent, when com CIT (A) erred in facts and circumstances ty that AO had levied u/s 271F when th obliged to file return of income. CIT (A) erred in facts and circumstances ty that AO had levied u/s 271F when th d with any notice as the residence to wh en sold, precisely on receipt of informatio s framed. es leave to amend, alter, modify or omit f Appeal as occasion may arise or deman pellant has submitted that the he doesn’t know the intricacies filed Return of Income nor she rtal. She sold an old immovab e sale consideration by acq The claim of Ld. AR of the a ity and hence there is no need mitted that the entire capital gai property and hence capital g al gain income is below taxable lso given a calculation sheet to ant is below taxable limit and h of income. It was also pleaded vy of capital gain tax is under a CIT(A). Hence, it was requested t AO may be set aside. Altern am Vishuraj Motwani 2 No. 5977/MUM/2024 mputed from and in law he appellant and in law he appellant hich notices on of which any of the nd.” e appellant is a s of Income Tax e had registered le property and quiring another appellant is that to file return of ns was invested gain tax is not limit. Ld. AR of o show that the ence there is no d that the main appeal and same that the penalty natively, it was requested that one substantiate her case 4. Per contra, Ld authorities and subm should be sustained. 5. Rival submissio opportunity to the ap a) The appellant i filing the return by the Departm address. b) The main appe pending with L appeal may ha sense, if it is appellant would 6. Accordingly, th Department for the d 7. As it is held t chance, the case is directed to dispose of and then decide this Puna ITA N more opportunity may be g e before Ld. CIT(A). . DR has relied on the order mitted that the penalty levied ons are heard and it is decided t ppellant for the following reasons is a senior citizen and her bo n of income was not doubt becau ment were not received by her d eal which deals with Capital Ld. CIT(A) for adjudication an ave some bearing on the main held that these is no taxable d have better chance to substant he appellant is directed to c disposal of main appeal and this that the appellant would be g remitted to Ld. CIT(A) and th f the main appeal of leviability o penalty appeal. am Vishuraj Motwani 3 No. 5977/MUM/2024 given to her to rs of the lower by the Ld. AO to give one more s :- onafides for not use notices sent due to change of l Gains is still nd thus penalty n appeal in the e income, then tiate her case. co-operate with penalty appeal. given one more he Ld. CIT(A) is of Capital Gains

Order pronounc (RAHUL CHAUD
JUDICIAL MEM
Mumbai;
Dated: 27/01/2025

PS
Copy of the Order forwarde
1. The Appellant
2. The Respondent.
3. CIT
4. DR, ITAT, Mumbai
5. Guard file.

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Puna
ITA N ppellant is allowed for statistical ced in the open Court on 27/0 DHARY)
(OMKARESHWA
MBER
ACCOUNTANT ed to :

BY ORDE

(Assistant Re

ITAT, Mu am Vishuraj Motwani
4
No. 5977/MUM/2024
l purposes.
1/2025. AR CHIDARA)
T MEMBER
ER, gistrar) mbai