CHANDRAKANT PANDURANG KHARAT,PANVEL vs. ASSESMENT UNIT INCOME TAX DEPARTMENT, NEW DELHI

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ITA 1534/PUN/2025Status: DisposedITAT Pune09 October 2025AY 2018-2019Bench: SHRI R. K. PANDA (Vice President), Ms. ASTHA CHANDRA (Judicial Member)1 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal decided to restore the penalty issue to the CIT(A)/NFAC, directing adjudication afresh after the completion of quantum proceedings. The CIT(A)/NFAC was also directed to provide the assessee with an opportunity of being heard.

What were the facts?

The assessee challenged an ex-parte order confirming a penalty levied under Section 270A of the Income Tax Act, 1961. The assessee did not appear for the hearing. The revenue submitted that the quantum appeal for the same assessment year was restored to the CIT(A)/NFAC by the Tribunal.

What were the issues?

Whether the penalty issue should be restored to the CIT(A)/NFAC for fresh adjudication, especially when the quantum appeal has been restored.

Which sections of the Income-tax Act were involved?

Section 270A

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)

The assessee in the instant appeal has challenged the ex-parte order of the Ld. CIT(A) / NFAC confirming the penalty of Rs.1,19,603/- levied by the Assessing Officer u/s 270A of the Income Tax Act, 1961.

2.

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.

3.

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 14.07.2025 for assessment year 2018-19 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.

4.

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 14.07.2025 for assessment year 2018-19. We, therefore, deem it proper to restore the issue of penalty u/s 270A 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.

5.

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

Order pronounced in the open Court on 9th October, 2025.

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