MR. BHARAT NATWARLAL DAVE,NADIAD KHEDA vs. ITO WARD 1, DHULE, DHULE
आयकर अपीलीय अधिकरण ”ए” न्यायपीठ पुणेमें।
IN THE INCOME TAX APPELLATE TRIBUNAL
PUNE BENCHES “A” :: PUNE
BEFORE MS.ASTHA CHANDRA, JUDICIAL MEMBER
AND DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER
आयकर अपऩल सं. / ITA No.289/PUN/2025
निर्धारण वषा / Assessment Year: 2013-14
Mr.Bharat Natwarlal Dave,
A/5
Harikunj
Society,
Opp.Sanket Society, Vaishali
Cinema Road, Nadiad Kheda,
Gujarat – 387002. V s
The Income Tax Officer,
Ward-1, Dhule.
PAN: AHKPD0928P
Appellant/ Assessee
Respondent / Revenue
Assessee by Shri Aakash Parakh
Revenue by Shri Manish M. Mehta
Date of hearing
06/11/2025
Date of pronouncement 28/11/2025
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.2013-14 on 01.12.2021 emanating from penalty order u/s.271(1)(c) of the Act, dated 21.06.2019 which in turn arises from Assessment Order dated
24.12.2018. ITA No.289/PUN/2025 [A]
2
Findings & Analysis :
We have heard both the parties and perused the records. In this case, penalty u/s.271(1)(c) of the Act, has been levied for A.Y.2013-14 on 21.06.2019. In this case, it is mentioned in the penalty order that assessment order was passed u/s.144 r.w.s 147 of the Income Tax Act, determining total income at Rs.12,66,840/- vide assessment order dated 24.12.2018. 3. It has been brought to our notice that the Assessee’s appeal against assessment order has been set-aside by ITAT to ld.CIT(A) for denovo adjudication. We have gone through the ITAT Pune Bench decision in ITA No.288/PUN/2025 for A.Y.2013-14, wherein ITAT has remanded the issue to ld.CIT(A) for fresh consideration.
In these facts and circumstances of the case, we set-aside the order of ld.CIT(A) dated 01.12.2021 to ld.CIT(A) for denovo adjudication. Ld.CIT(A) shall provide opportunity to the assessee. The Assessee shall file necessary documents before the ld.CIT(A). Accordingly, grounds of appeal filed by the Assessee are allowed for statistical purpose.
In the result, appeal of the assessee is allowed for statistical purpose.
ITA No.289/PUN/2025 [A]
Delay: There has been Delay in filing appeal before this Tribunal. In the interest of justice, the Delay is condoned. Order pronounced in the open Court on 28 November, 2025. MS.ASTHA CHANDRA
Dr.DIPAK P. RIPOTE
JUDICIAL MEMBER
ACCOUNTANT MEMBER
पपणे / Pune; ददिधंक / Dated : 28 Nov, 2025/ SGR
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, “ए” बेंच, पपणे / DR,
ITAT, “A” Bench, Pune.
गधर्ाफ़धइल / Guard File. आदेशधिपसधर / BY ORDER,
/ // /
Senior Private Secretary
आयकर अपऩलऩय अनर्करण, पपणे/ITAT, Pune.