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Facts
The assessee filed an appeal against the penalty order under Section 271(1)(b) for non-compliance with notices issued under Section 142(1) during assessment proceedings. The assessee contended that they did not receive adequate opportunity to respond to the notice issued by the CIT(A).
Held
The Tribunal set aside the order of the CIT(A) and remanded the case for denovo adjudication. The CIT(A) was directed to provide an opportunity of hearing to the assessee and the assessee was to file necessary documents.
Key Issues
Whether the CIT(A) erred in dismissing the appeal on grounds of non-compliance without granting sufficient opportunity for hearing and adjournment to the assessee.
Sections Cited
271(1)(b), 250, 142(1)
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, PUNE BENCHES “SMC” :: PUNE
Before: MS.ASTHA CHANDRA & DR.DIPAK P. RIPOTE
Assessment Year: 2013-14 Balasaheb Bhagwat Horane, V The Income Tax Officer, C/o. Kapil Horane, s Ward-2, Pandharpur. Chandrabhaga Ghat, Pandharpur, Solapur-413304. PAN: AADPH0707N Appellant/ Assessee Respondent / Revenue Assessee by Shri Pratik Sandbhor – AR Revenue by Shri Sandeep P Sathe – JCIT Date of hearing 08/10/2025 Date of pronouncement 22/10/2025 आदेश/ ORDER
PER DR. DIPAK P. RIPOTE, AM:
This 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 dated 30.06.2025 emanating from the Assessment Order under section 271(1)(b) of the Income Tax Act, 1961 dated 31.12.2021. The Grounds of appeal raised by the Assessee are as under :
[A] “1. On the facts and in the circumstances of the case and in law the appellant prays for an opportunity to represent the appeal before the ld. CIT(A) 2. On the facts and in the circumstances of the case and in law the ld. CIT(A) ought to have granted sufficient opportunity to the appellant 3. On the facts and in the circumstances of the case and in law the Assessing Officer erred in levying penalty of Rs. 30,000/- u/s 271(1)(b) of the Income Tax Act, 1961 4. On the facts and in the circumstances of the case and in law the Assessing Officer erred in levying penalty u/s 271(1)(b) of the Income Tax Act, 1961 without taking cognizance of the fact that the appellant did not receive the notice of hearing as the same was delivered on the email id of his tax consultant and consequently no response could be filed in the course of assessment proceedings.
The appellant craves for leave to add, alter, amend the above grounds of appeal
in the interest of natural justice.” Findings & Analysis :
2. We have heard both the parties and perused the records. This is an appeal filed by the Assessee against the penalty order u/s.271(1)(b) of the Act, 1961 dated 31.12.2021 for A.Y.2013-14. As per penalty order, during Assessment Proceedings, the Assessee has not complied the notices issued u/s.142(1) of the Act, dated 29.09.2020, 01.02.2021, 22.02.2021. Hence, Assessing Officer levied penalty u/s.271(1)(b) is levied for non-compliance to notice u/s.142(1) of the Act.
3. Aggrieved by the penalty order, Assessee filed appeal before ld.CIT(A) electronically. The Email Address mentioned is 2 [A] ajinkya.abhyankar010@gmai.comin Form No.35, which is the Form as per Rule 45 of Income Tax Rules, for filing appeal before the ld.Commissioner of Income Tax(Appeal). However, in Form No.35 filed before the ld.CIT(A), in Column No.17 the Assessee had mentioned as under : “Address to which notices may be sent to the appellant Chandrabhaga Ghat, Pandharpur, Pandharpur, Pandharpur H.O, SOLAPUR, Maharashtra, India – 413304”
4. It has been submitted by Assessee that ld.CIT(A) issued the notice dated 25.06.2025 and compliance was sought on 27.06.2025. The Assessee submitted before ld.CIT(A) that the time granted was just one day and hence, requested for adjournment. The relevant Screenshot is as under :
5. It is noted that ld.CIT(A) has dismissed the appeal of the Assessee on the ground of non-compliance. However, it is noted 3 [A] that sufficient time was not granted by ld.CIT(A) to file the submission. It is also noted that Assessee had requested for adjournment. In these facts and circumstances of the case, we set- aside the order of the ld.CIT(A) to ld.CIT(A) for denovo adjudication. The ld.CIT(A) shall provide opportunity of hearing to the Assessee. The Assessee shall file necessary documents 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 22 October, 2025.