RAMA SUNIL KERKAR,RADHANAGARI vs. INCOME TAX OFFICE, KOLHAPUR
आयकर अपीलीय अधिकरण "बी" न्यायपीठ पुणे में ।
IN THE INCOME TAX APPELLATE TRIBUNAL "B" BENCH, PUNE
BEFORE Dr. MANISH BORAD, ACCOUNTANT MEMBER
AND SHRI VINAY BHAMORE, JUDICIAL MEMBER
आयकर अपील सं. / ITA No.1539/PUN/2025
धििाारण वर्ा / Assessment Year: 2019-2020
Rama Sunil Kerkar,
Kerkar, Gavthan
Radhanagari, Radhanagari
S.O., Kolhapur-416212
Maharashtra
PAN-IHLPK4562F
Vs ITO, Ward-1(1),
Kolhapur
Appellant
Respondent
Assessee by : Shri Pramod S. Shingte
Revenue by : Shri Akhilesh Srivastva,
Addl. CIT
Date of hearing
: 30.07.2025
Date of pronouncement
: 07.08.2025
आदेश/ORDER
PER DR. MANISH BORAD, ACCOUNTANT MEMBER :- This appeal at the instance of assessee is directed against the order of Ld. CIT(A) NFAC, dated 07.06.2025 framed u/s 250 of the Income Tax Act, 1961 for A.Y. 2019-20 which is arising out of penalty order levied u/s 271AAC(1) dated 12.07.2024 framed by Assessment unit Income Tax Department.
Sole grievance of the assessee is that Ld. CIT(A) erred in not condoning the delay in filing of the appeal thereby confirming penalty u/s 271AAC of the Act at Rs. 38,746/- calculated on the Tax payable u/s 115BB(E) of the Act on the addition of Rs. 6,45,781/- made u/s 69 of the Act.
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3. At the outset Ld. Counsel for the assessee submitted that the addition on which the impugned penalty has been calculated, stands deleted by this Hon’ble Tribunal in ITA 1538/PUN/2025
dated 10.07.2025. Copy of order placed on record. On the other hand Departmental Representative (DR) supported the order of Ld. CIT(A).
We have heard rival contentions and perused the record placed before us. The impugned penalty has been levied on the Tax calculated u/s 69 r.w.s 115BBE of the Act on the addition of Rs. 6,45,781/- made u/s 69 of the Act. We find that this Tribunal has deleted the quantum addition vide ITA 1538/PUN/2025 order dated 10.07.2025. Since the basis of levying penalty i.e. addition already stands deleted, the impugned penalty has no legs to stand. We therefore set aside the impugned order and delete the penalty levied u/s 271AAC(1) of the Act. Effective grounds of appeal raised by the assessee are allowed as per terms indicated above.
In the result appeal of the assessee is allowed.
Order pronounced on this 07th day of August, 2025. (VINAY BHAMORE) (MANISH BORAD)
JUDICIAL MEMBER ACCOUNTANT MEMBER
पुणे / Pune; दििांक / Dated: 07th August, 2025. Neeta
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आिेश की प्रधिधलधप अग्रेधर्ि / Copy of the Order forwarded to:
1. अपीलार्थी / The Appellant.
2. प्रत्यर्थी / The Respondent.
3. The Pr. CIT concerned.
4. धवभागीय प्रधिधिधि, आयकर अपीलीय अधिकरण, "बी" बेंच,
पुणे / DR, ITAT, "B" Bench, Pune.
5. गार्ा फाइल / Guard File.
आिेशािुसार / BY ORDER,
वररष्ठ धिजी सधचव / Sr. Private Secretary
आयकर अपीलीय अधिकरण, पुणे / ITAT, Pune