SHRI PRAKASH VILAS RASAL,SANGLI vs. I.T.O WARD-5, SANGLI, SANGLI
IN THE INCOME TAX APPELLATE TRIBUNAL
PUNE BENCHES “B”, PUNE
BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER
AND SHRI VINAY BHAMORE, JUDICIAL MEMBER
आयकर अपील सं. / ITA Nos.78, 80, 81, and 83/PUN/2025
Assessment Years : 2013-14, 2014-15, 2016-17 and 2015-16
Prakash Vilas Rasal,
44, Kanase Galli,
At Post Karandwadi walwa,
Sangli – 416301
Maharashtra
PAN : AVEPR5596B
Vs. Income Tax Officer,
Ward-5, Sangli
Appellant
Respondent
आदेश / ORDER
PER BENCH:
The above bunch of appeals at the instance of assessee are against the orders of ld.CIT(A) evenly dated 19.11 2024 affirming the levy of penalty u/s.271(1)(c) of the Act pertaining to assessment years 2013-14, 2014-15, 2016-17 and 2015-16
respectively.
At the outset, Ld. Counsel for the assessee submitted that the impugned orders of penalty deserve to be set aside and restored back to the file of ld.CIT(A) as the issue of quantum additions have already been restored to the file of ld.CIT(A) by this Tribunal in ITA Nos. 77, 79, 82 and 84/PUN/2025 order dated 21.03.2025. Ld. Departmental Representative failed to controvert this contention.
Appellant by :
Smt. Vinita Shah (Virtual)
Respondent by :
Shri Ganesh B. Budruk
Date of hearing
:
29.04.2025
Date of pronouncement
:
30.04.2025
ITA Nos.78, 80, 81 and 83/PUN/2025
Prakash Vilas Rasal
2
3. We have heard the rival contentions and perused the record placed before us. Instant four appeals under appeal are against the levy of penalty u/s.271(1)(c) of the Act. We find that the quantum issue was also challenged by the assessee and vide order dated 21.03.2025 this Tribunal has restored the issue of quantum additions to the file of ld.CIT(A) for denovo adjudication.
Since quantum additions have already been restored to the file of ld.CIT(A) and the levy of penalty is dependent upon the additions made in the hands of assessee, the instant four appeals are also restored back to the file of ld.CIT(A) for afresh adjudication and for passing a speaking order as contemplated u/s.250(6) of the Act after providing reasonable opportunity of hearing to the assessee. Effective grounds of appeal raised by the assessee in the instant batch of appeals are allowed for statistical purposes.
In the result, all the four appeals of the assessee are allowed for statistical purposes.
Order pronounced on this 30th day of April, 2025. (VINAY BHAMORE )
ACCOUNTANT MEMBER
पुणे / Pune; दनांक / Dated : 30th April, 2025. Satish
ITA Nos.78, 80, 81 and 83/PUN/2025
Prakash Vilas Rasal
3
आदेश क ितिलिप अ ेिषत / Copy of the Order forwarded to :
अपीलाथ / The Appellant. 2. यथ / The Respondent. 3. The Pr. CIT concerned. 4. िवभागीय ितिनिध, आयकर अपीलीय अिधकरण, “B” बच, पुणे / DR, ITAT, “B” Bench, Pune.
गाड फ़ाइल / Guard File. आदेशानुसार / BY ORDER,
//// Senior Private Secretary
आयकर अपीलीय अिधकरण, पुणे / ITAT, Pune.