PRASANNA SHRIKANT PATANKAR ,SATARA vs. ITO WD NO - 04 , SATARA
आयकर अपीलीय अधिकरण ”एस एम सी” न्यायपीठ पुणेमें।
IN THE INCOME TAX APPELLATE TRIBUNAL
PUNE BENCHES “SMC” :: PUNE
BEFORE DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER
AND SHRI VINAY BHAMORE, JUDICIAL MEMBER
आयकर अपऩल सं. / ITA No.1692/PUN/2025
निर्धारण वषा / Assessment Year: 2015-16
Prasanna Shrikant Patankar,
No.35, Raviwar Peth, Azad
Chowk, Karad, Satara –
415110. Maharashtra.
V s
The Income Tax Officer,
Ward-4, Satara.
PAN: ALYPP1014A
Appellant/ Assessee
Respondent / Revenue
Assessee by None
Revenue by Shri Harshit Bari – Addl.CIT(Virtual)
Date of hearing
16/12/2025
Date of pronouncement 18/12/2025
आदेश/ ORDER
PER DR. DIPAK P. RIPOTE, AM:
This is an appeal filed by the Assessee against the order of ld.Commissioner of Income Tax(Appeal)[NFAC] passed under section 250 of the Income Tax Act, 1961 for A.Y.2015-16 dated
29.05.2025 emanating from penalty order u/s.271(1)(c) dated
19.09.2023. The Assessee has raised the following grounds of appeal :
“1. That, on the facts and circumstances of the case, the order of the Ld. CIT(A), NFAC in dismissing the appeal filed by the appellant is arbitrary, erroneous, contrary to law and is opposed to the principles of natural justice, equity and fair play
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2. That, on facts and in the circumstances of the case, the Ld. CIT(A),
NFAC has passed the order u/s 250 without giving sufficient opportunity of being heard and thus violating the principles of 'audi alteram partem
That, on the facts and in the circumstances of the case, the Ld. CIT (A), NFAC has passed the order u/s 250 without application of mind and without observing the principles of natural justice.
That, on the facts and in the circumstances of the case, the Ld. CIT (A), NFAC has erred in passing the appellate order dismissing the appellant's appeal on account of delay in filing the appeal and without going either into the merits of the case or discussing the various grounds of appeal and statement of facts filed by the appellant.
That, the Ld. CIT (A), NFAC has erred in passing the appellate order dismissing the appellant's appeal without going into the merits of the case and simply rejecting the appeal on the ground of being filed beyond the prescribed time limit.
That, the Ld. CIT (A), NFAC has mi irected himself in dismissing the appeal preferred by the appellant without appreciating the judgments passed by various courts in regard to the condonation of delay in filing the said appeal
That, having regards to the facts and circumstances of the case and in law, the Ld. CIT (A), NFAC has erred in not appreciating the bonafide reasons submitted by the appellant during the appellate proceedings, which prevented the appellant in filing the said appeal within the prescribed time.
That, the appellant may kindly be allowed to add, alter or modify any other points to the grounds of appeal at any time before or at the time of hearing.
That, the aforesaid grounds of appeal are without prejudice to each other.
Any other order in the interest of justice may kindly be passed.”
At the outset of hearing, no one appeared on behalf of the Assessee. An adjournment letter requesting for adjournment was filed by Sachin P. Kumar Associates-Chartered Accountant. Since
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there was no valid reason for Adjournment, we rejected the request for Adjournment.
Ld.CIT(A) has dismissed the appeal of the Assessee on the ground of delay. For A.Y.2015-16, the Assessee’s appeal for quantum addition in ITA No.1693/PUN/2025 vide order dated 28.11.2025 has been set-aside by ITAT to ld.CIT(A) for denovo adjudication. In these facts and circumstances of the case, the present appeal emanating from penalty order under section 271(1)(c) is also set-aside to ld.CIT(A) for denovo adjudication. We direct ld.CIT(A) to condone the delay and decide the appeal on merits. Ld.CIT(A) shall provide opportunity of hearing. Assessee shall file necessary details before the ld.CIT(A). Accordingly, grounds of appeal raised by the Assessee are allowed for statistical purpose.
In the result, appeal of the assessee is allowed for statistical purpose. Order pronounced in the open Court on 18 December, 2025. VINAY BHAMORE
Dr.DIPAK P. RIPOTE
JUDICIAL MEMBER
ACCOUNTANT MEMBER
पपणे / Pune; ददिधंक / Dated : 18 Dec, 2025/ SGR
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आदेशकीप्रनिनलनपअग्रेनषि / Copy of the Order forwarded to :
1. अपऩलधर्थी / The Appellant.
2. प्रत्यर्थी / The Respondent.
3. The CIT(A), concerned.
4. The Pr. CIT, concerned.
5. नवभधगऩयप्रनिनिनर्, आयकर अपऩलऩय अनर्करण, “एस एम सऩ” बेंच,
पपणे / DR, ITAT, “SMC” Bench, Pune.
6. गधर्ाफ़धइल / Guard File.
आदेशधिपसधर / BY ORDER,
/ // /
Senior Private Secretary
आयकर अपऩलऩय अनर्करण, पपणे/ITAT, Pune.