GANPAT MUKUNDRAO MURKUTE,PUNE vs. DEPUTY COMMISSIONER OF INCOME TAX, PUNE

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ITA 689/PUN/2017Status: DisposedITAT Pune07 March 2019AY 2006-073 pages
AI SummaryRemanded

What did the Tribunal hold?

The ITAT set aside the ex parte order of the CIT(A) and restored the matter back to the CIT(A)'s file. The CIT(A) was directed to decide the appeal afresh after providing the assessee a reasonable opportunity of being heard.

What were the facts?

The assessee's appeal against a penalty of Rs. 61,92,541/- imposed under Section 271(1)(c) was dismissed ex parte by the CIT(A). The assessee then appealed this order to the ITAT.

What were the issues?

Whether the CIT(A) was justified in dismissing the appeal ex parte without providing the assessee a proper opportunity of hearing.

Which sections of the Income-tax Act were involved?

Section 271(1)(c)

AI-generated summary — verify with the full judgment below

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

Before: SHRI R.S. SYAL & SHRI PARTHA SARATHI CHAUDHURY

For Respondent: Shri Sudhendu Das

per law after allowing reasonable opportunity of hearing to the

assessee. We order accordingly.

3.

In the result, the appeal is allowed for statistical purposes.

Order pronounced in the Open Court on 07th March, 2019.

Sd/- Sd/- (PARTHA SARATHI CHAUDHURY) (R.S.SYAL) JUDICIAL MEMBER VICE PRESIDENT पुणे Pune; �दनांक Dated : 07th March, 2019 सतीश आदेश क� क� �ितिलिप �ितिलिप अ�ेिषत अ�ेिषत/Copy of the Order is forwarded to: क� क� �ितिलिप �ितिलिप अ�ेिषत अ�ेिषत आदेश आदेश आदेश अपीलाथ� / The Appellant; 1. ��थ� / The Respondent; 2. 3. The CIT(A)-2, Pune 4. The Pr.CIT-2, Pune िवभागीय �ितिनिध, आयकर अपीलीय अिधकरण, पुणे 5. “बी” / DR ‘B’, ITAT, Pune; 6. गाड� फाईल / Guard file. आदेशानुसार आदेशानुसार आदेशानुसार/ BY ORDER, आदेशानुसार // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण ,पुणे / ITAT, Pune

ITA No.689/PUN/2017 Mr. Ganpat Mukundrao Murkute

Date 1. Draft dictated on 07-03-2019 Sr.PS 2. Draft placed before author 07-03-2019 Sr.PS 3. Draft proposed & placed before JM the second member 4. Draft discussed/approved by JM Second Member. 5. Approved Draft comes to the Sr.PS Sr.PS/PS 6. Kept for pronouncement on Sr.PS 7. Date of uploading order Sr.PS 8. File sent to the Bench Clerk Sr.PS 9. Date on which file goes to the Head Clerk 10. Date on which file goes to the A.R. 11. Date of dispatch of Order.

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