CHANDRAKANT PANDURANG KHARAT,PANVEL vs. ASSESMENT UNIT INCOME TAX DEPARTMENT, NEW DELHI
Income Tax Appellate Tribunal, PUNE BENCH “A”, PUNE
Before: SHRI R. K. PANDA & Ms. ASTHA CHANDRAAssessment year : 2018-19
PER R.K. PANDA, VP:
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.
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 ITA No.1535/PUN/2025
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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.
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 ITA No.1535/PUN/2025 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.
In the result, the appeal filed by the assessee is allowed for statistical purposes.
Order pronounced in the open Court on 9th October, 2025. (ASTHA CHANDRA)
VICE PRESIDENT
पुणे Pune; दिन ांक Dated : 9th October, 2025
GCVSR
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आदेश की प्रतितिति अग्रेतिि/Copy of the Order is forwarded to:
अपीलार्थी / The Appellant; 2. प्रत्यर्थी / The Respondent
4. The concerned Pr.CIT, Pune DR, ITAT, ‘A’ Bench, Pune 5. गार्ड फाईल / Guard file.
आदेशानुसार/ BY ORDER,
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Senior Private Secretary
आयकर अपीलीय अधिकरण ,पुणे
/ ITAT, Pune
S.No.
Details
Date
Initials
Designation
1
Draft dictated on 09.10.2025
Sr. PS/PS
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Draft placed before author
09.10.2025
Sr. PS/PS
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Draft proposed & placed before the Second Member
JM/AM
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Draft discussed/approved by Second
Member
AM/AM
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Approved Draft comes to the Sr. PS/PS
Sr. PS/PS
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Kept for pronouncement on Sr. PS/PS
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Date of uploading of Order
Sr. PS/PS
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File sent to Bench Clerk
Sr. PS/PS
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Date on which the file goes to the Head
Clerk
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Date on which file goes to the A.R.
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Date of Dispatch of order