SANDIP GULAB GOGAWALE,PUNE vs. ASSESSMENT UNIT, INCOME TAX DEPARTMENT, DELHI

IN THE INCOME TAX APPELLATE TRIBUNAL
PUNE BENCH “B”, PUNE

BEFORE SHRI R. K. PANDA, VICE PRESIDENT
AND SHRI VINAY BHAMORE, JUDICIAL MEMBER

आयकर अपील सं. / ITA No.667/PUN/2025
िनधाᭅरण वषᭅ / Assessment Year : 2011-12

Sandip Gulab Gogawale,
143, A/p- Gogalwadi,
Taluka- Haveli,
District- Pune- 412205. PAN : ALLPG3405D
Vs.
ITO, Ward-5(3), Pune.
Appellant

Respondent

आदेश / ORDER

PER VINAY BHAMORE, JM:

This appeal filed by the assessee is directed against the order dated 03.01.2025 passed u/s 271(1)(c) of the IT Act by the Assessment Unit, Income Tax Department for the assessment year
2011-12. 2. When the appeal was called for hearing, the assessee himself appeared in person and submitted that due to ignorance and Assessee by :
Shri Sandip Gogawale
Revenue by :
Shri Amit Bobde

Date of hearing
:
09.09.2025
Date of pronouncement
:
10.09.2025
2
inadvertent error the instant appeal against the penalty order was filed directly before this Tribunal instead of filing the first appeal before Ld. CIT(A). In this regard, the assessee also filed an application and requested before the Bench to pass appropriate order. He submitted that he will file the appeal before the CIT(A) as per law.
3. We have heard Ld. Counsels from both the sides and perused the material available on record. Considering the application filed by the assessee on 09.09.2025, we find that admittedly the assessee was required to file first appeal before Ld. CIT(A) against the penalty order passed u/s 271(1)(c) of the IT Act. However, due to ignorance the assessee inadvertently filed the instant appeal before this Tribunal. As per section 246 and 246A of the Income Tax
Act, appeal against the penalty order passed by the Assessing
Officer lies before JCIT(A)/CIT(A) and not before this Tribunal.
Therefore, the instant appeal directly filed before this Tribunal is not maintainable and accordingly the present appeal is dismissed as infructuous.
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3.1 However, in the interest of justice, we deem it appropriate to direct Ld. JCIT(A)/CIT(A) to take liberal approach on account of delay in filing of appeal, if any, filed by the assessee.
4. In the result, the appeal filed by the assessee is dismissed as infructuous.
Order pronounced on this 10th day of September, 2025. (R. K. PANDA)
JUDICIAL MEMBER

पुणे / Pune; ᳰदनांक / Dated : 10th September, 2025. Sujeet
आदेश कᳱ ᮧितिलिप अᮕेिषत / Copy of the Order forwarded to :
1. अपीलाथᱮ / The Appellant.
2. ᮧ᭜यथᱮ / The Respondent.
3. The Pr. CIT/CIT concerned.
4. िवभागीय ᮧितिनिध, आयकर अपीलीय अिधकरण, “B” बᱶच,
पुणे / DR, ITAT, “B” Bench, Pune.

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Senior Private Secretary

आयकर अपीलीय अिधकरण, पुणे / ITAT, Pune.