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Facts
The appeal was filed by the Assessee against the order of the CIT(A) concerning assessment year 2013-14. The assessment order was passed under section 144 r.w.s 147 of the Income Tax Act, and a penalty was levied under section 271(1)(c).
Held
The Tribunal set aside the order of the CIT(A) for denovo adjudication, providing an opportunity to the assessee to present necessary documents. The grounds of appeal were allowed for statistical purposes.
Key Issues
Whether the CIT(A)'s order needs to be set aside for denovo adjudication after a previous remand by the ITAT, and whether the assessee should be given an opportunity to present documents.
Sections Cited
250, 271(1)(c), 144, 147
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, PUNE BENCHES “A” :: PUNE
Before: MS.ASTHA CHANDRA & DR.DIPAK P. RIPOTE
Assessment Year: 2013-14 Mr.Bharat Natwarlal Dave, V The Income Tax Officer, A/5 Harikunj Society, s Ward-1, Dhule. Opp.Sanket Society, Vaishali Cinema Road, Nadiad Kheda, Gujarat – 387002. 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.
Findings & Analysis : 2. 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.
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 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 2 purpose.
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.