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Income Tax Appellate Tribunal, “B” BENCH, PUNE
Before: SHRI ANIL CHATURVEDI, AM & SHRI PARTHA SARATHI CHAUDHURY, JM
आदेश / ORDER
PER PARTHA SARATHI CHAUDHURY, JM :
These two appeals preferred by the Revenue emanates from separate orders passed by the Ld. CIT(Appeals), Pune-6 dated 26.12.2014 for the assessment years 2007-08 and 2008-09 as per the grounds of appeal on record.
2 ITA Nos.293 & 294/PUN/2015 A.Ys.2007-08 & 2008-09
The crux of the grievance of the Revenue in both the appeals is deletion
of penalty u/s.271(1)(c) of the Income Tax Act, 1961 (hereinafter referred to
as ‘the Act’) by the Ld. CIT(Appeals).
At the time of hearing , the Ld. DR appraised the Bench that quantum
additions in both these appeals for which penalty has been levied
u/s.271(1)(c) of the Act, has been set aside back to the file of the Assessing
Officer in ITA Nos.948 & 949/PUN/2012 for assessment years 2007-08 and
2008-09. The Ld.DR very fairly submitted that since the quantum additions
have been set aside to the file of Assessing Officer, therefore, these two
appeals should also be restored back to the file of Assessing Officer for proper
adjudication following the rules of natural justice.
We have perused the case records and heard the rival contentions. In
so far as the quantum additions in both these appeals are concerned in ITA
Nos. 948 & 949/PUN/2012 for assessment years 2007-08 and 2008-09, the
Pune Bench of the Tribunal has remitted the matter back to the file of
Assessing Officer. Before us, the Ld. DR fairly submitted that since quantum
addition has been remitted back to the file of Assessing Officer for re-
adjudication, similarly penalty issue should also be restored back to the file of
Assessing Officer in the interest of justice.
In view of the matter, we set aside the orders of the Ld. CIT(Appeals) for
both the years and remit the matters back to the file of Assessing Officer to
adjudicate in view of the quantum matter already in front of him as per law
and after providing reasonable opportunity of hearing to the assessee.
3 ITA Nos.293 & 294/PUN/2015 A.Ys.2007-08 & 2008-09
In the result, both the appeals of the Revenue are allowed for statistical purposes.
Order pronounced on 30th day of April, 2019.
Sd/- Sd/- ANIL CHATURVEDI PARTHA SARATHI CHAUDHURY ACCOUNTANT MEMBER JUDICIAL MEMBER
पुणे / Pune; �दनांक / Dated : 30th April, 2019. SB आदेश क� ��त�ल�प अ�े�षत / Copy of the Order forwarded to :
अपीलाथ� / The Appellant. 1. ��यथ� / The Respondent. 2. 3. The CIT(Appeals), Pune-6. 4. The CIT-5, Pune. �वभागीय ��त�न�ध, आयकर अपील�य अ�धकरण, “बी” ब�च, 5. पुणे / DR, ITAT, “B” Bench, Pune. गाड� फ़ाइल / Guard File. 6.
// True Copy // आदेशानुसार / BY ORDER,
�नजी स�चव / Private Secretary आयकर अपील�य अ�धकरण, पुणे / ITAT, Pune.
4 ITA Nos.293 & 294/PUN/2015 A.Ys.2007-08 & 2008-09
Date 1 Draft dictated on 30.04.2019 Sr.PS/PS 2 Draft placed before author 30.04.2019 Sr.PS/PS 3 Draft proposed and placed JM/AM before the second Member 4 Draft discussed/approved by AM/JM second Member 5 Approved draft comes to the Sr.PS/PS Sr. PS/PS 6 Kept for pronouncement on Sr.PS/PS 7 Date of uploading of order Sr.PS/PS 8 File sent to Bench Clerk Sr.PS/PS 9 Date on which the file goes to the Head Clerk 10 Date on which file goes to the A.R 11 Date of dispatch of order