ANANDRAO TUKARAM KHOBARE,PUNE vs. ITO, NFAC, PUNE

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ITA 1512/PUN/2025Status: DisposedITAT Pune09 October 2025AY 2014-15Bench: SHRI R. K. PANDA (Vice President), Ms. ASTHA CHANDRA (Judicial Member)1 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal noted that a co-ordinate bench had restored the quantum appeal to the file of the CIT(A)/NFAC. Therefore, the Tribunal also restored the penalty issue to the CIT(A)/NFAC for fresh adjudication after the quantum proceedings are completed, with a direction to grant an opportunity of being heard to the assessee.

What were the facts?

The assessee filed an appeal against an order of the CIT(A)/NFAC which confirmed a penalty of Rs. 1,56,560/- levied by the Assessing Officer under Section 271(1)(c) of the Income Tax Act, 1961. The assessee did not appear for the hearing.

What were the issues?

Whether the penalty appeal should be restored to the CIT(A)/NFAC for fresh adjudication in light of the quantum appeal being restored.

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 “A”, PUNE

Before: SHRI R. K. PANDA & Ms. ASTHA CHANDRA

For Respondent: Ms. Richa Gulati (virtually)

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND Ms. ASTHA CHANDRA, JUDICIAL MEMBER Assessment year : 2014-15 Anandrao Tukaram Khobare ITO, Ward 4(3), Pune F 2/301, Survey No.17/1, Shivsagar Vs. Platinum, Suncity Road, Vadgaon Budruk, Pune – 411051 PAN: AFBPK9948P (Appellant) (Respondent) Assessee by : None Department by : Ms. Richa Gulati (virtually) Date of hearing : 09-10-2025 Date of pronouncement : 09-10-2025 O R D E R PER R.K. PANDA, VP:

This appeal filed by the assessee is directed against the order dated 16.04.2025 of the Ld. CIT(A) / NFAC, Delhi, relating to assessment year 2014-15.

2.

Although a number of grounds have been raised by the assessee, however, these all relate to the order of the Ld. CIT(A) / NFAC confirming the penalty of Rs.1,56,560/- levied by the Assessing Officer u/s 271(1)(c) of the Income Tax Act, 1961.

3.

None appeared on behalf of the assessee at the time of hearing. Therefore, we deem it proper to decide this appeal on the basis of material available on record and after hearing the Ld. DR. 2 4. The Ld. DR at the time of hearing submitted a copy of the order of the Tribunal in assessee’s own case in quantum appeal vide order dated 05.03.2025 for assessment year 2014-15 and submitted that the matter has been restored to the file of the Ld. CIT(A) / NFAC. Therefore, she has no objection if the matter is restored to the file of the Ld. CIT(A) / NFAC.

5.

After hearing the Ld. DR and on perusal of the record, we find the Tribunal in quantum appeal has restored the matter to the file of the Ld. CIT(A) / NFAC vide order dated 05.03.2025 for assessment year 2014-15. We, therefore, deem it proper to restore the issue of penalty u/s 271(1)(c) to the file of the Ld. CIT(A) / NFAC with a direction to adjudicate the issue afresh after completion of the quantum proceeding. Needless to say the Ld. CIT(A) / NFAC shall give due opportunity of being heard to the assessee and decide the issue as per fact and law. We hold and direct accordingly. The grounds raised by the assessee are accordingly allowed for statistical purposes.

6.

In the result, the appeal filed by the assessee is allowed for statistical purposes.

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