ACIT, CENTRAL CIRCLE-2(3), PUNE, PUNE vs. PRAPHULL KALURAM SHIVALE, PUNE
Income Tax Appellate Tribunal, PUNE BENCH “B”, PUNE
Before: SHRI R. K. PANDA & MS. ASTHA CHANDRAAssessment year : 2016-17
PER ASTHA CHANDRA, JM :
This appeal filed by the Revenue is directed against the order dated
09.03.2024 of the Ld. CIT(A), Pune-12 relating to assessment year 2016-17. 2. The Revenue in the grounds of appeal has challenged the order of the Ld.
CIT(A) in deleting the penalty of Rs.15,67,000/-.
The Ld. DR at the outset submitted that subsequent to the passing of this order, the Ld. CIT(A) has passed an order u/s 154 of the Income Tax Act, 1961 restoring the penalty levied by the Assessing Officer u/s 271(1)(c). Therefore, this appeal filed by the Revenue becomes infructuous. In absence of any objection
2
from the side of the Ld. Counsel for the assessee, the appeal filed by the Revenue being infructuous, is dismissed.
In the result, the appeal filed by the Revenue is dismissed.
Order pronounced in the open Court at the time of hearing itself i.e. on 20th
March, 2025. (R. K. PANDA)
JUDICIAL MEMBER
पुणे Pune; दिन ांक Dated : 20th March, 2025
GCVSR
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, ‘B’ 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 20.03.2025
Sr. PS/PS
2
Draft placed before author
20.03.2025
Sr. PS/PS
3
Draft proposed & placed before the Second Member
JM/AM
4
Draft discussed/approved by Second
Member
AM/AM
5
Approved Draft comes to the Sr. PS/PS
Sr. PS/PS
6
Kept for pronouncement on Sr. PS/PS
7
Date of uploading of Order
Sr. PS/PS
8
File sent to Bench Clerk
Sr. PS/PS
9
Date on which the file goes to the Head
Clerk
10
Date on which file goes to the A.R.
11
Date of Dispatch of order