BALASAHEB ARJUN MALAWADE,SOLAPUR vs. ITO WARD 2(3) , SOLAPUR
आयकर अपीलीय अधिकरण “ए” न्यायपीठ पुणे में ।
IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE
BEFORE SHRI R.K. PANDA, VICE PRESIDENT
AND MS. ASTHA CHANDRA, JUDICIAL MEMBER
आयकर अपील सं. / ITA No.1607/PUN/2024
धििाारण वर्ा / Assessment Year : 2018-19
Balasaheb Arjun Malawade,
At Post Hingani (PA) Post
Malegaon Barshi,
Solapur-413401
PAN : CNGPM3501F
Vs.
Deputy Commissioner of Income Tax,
NFAC, New Delhi
अपीलार्थी / Appellant
प्रत्यर्थी / Respondent
Assessee by :
Shri Chandan Katariya
Department by :
Shri Ramnath P. Murkunde
Date of hearing :
09-12-2024
Date of Pronouncement :
31-01-2025
आदेश / ORDER
PER ASTHA CHANDRA, JM :
The appeal filed by the assessee is directed against the order dated
22.07.2024 of the Ld. Commissioner of Income Tax (Appeals)/NFAC, Delhi
[“CIT(A)”] whereby he confirmed the penalty of Rs.8,85,574/- levied by the Ld. Assessing Officer (“AO”) u/s 271AAC(1)of the Income Tax Act, 1961
(the “Act”) on agricultural income of Rs.1,14,63,399/- pertaining to Assessment Year (“AY”) 2018-19. 2. Perusal of the impugned order of the Ld. CIT (A) reveals that he has dismissed the appeal of the assessee for non-prosecution of the appeal.
Whilst the Ld. CIT(A) dismissed the appeal on merits of the case for non- prosecution, at the same time, he has not condoned the delay in filing of the appeal by the assessee before him.
Vide our order of even date we have set aside the order of the Ld. CIT(A) for AY 2018-19 on quantum with a direction to Ld. CIT(A) to condone the delay in filing of the appeal before him and to decide the 2
ITA No.1607/PUN/2024, AY 2018-19
issues involved afresh on merits. We, therefore, set aside the impugned penalty order of the Ld. CIT(A) and restore the matter back to his file for decision afresh in accordance with law after allowing reasonable opportunity of being heard to the parties. We order accordingly.
In the result, the appeal of the assessee is treated as allowed for statistical purpose.
Order pronounced in the open court on 31st January, 2025. (R.K. Panda)
JUDICIAL MEMBER
पुणे / Pune; दिन ांक / Dated : 31st January, 2025. रदि
आदेश की प्रधिधलधप अग्रेधर्ि / Copy of the Order forwarded to :
अपील र्थी / The Appellant. 2. प्रत्यर्थी / The Respondent. 3. The Pr. CIT concerned. 4. दिभ गीय प्रदिदनदि, आयकर अपीलीय अदिकरण, “ए” बेंच, पुणे / DR, ITAT, “A” Bench, Pune. 5. ग र्ड फ़ इल / Guard File.
//सत्य दपि प्रदि////
आिेश नुस र / BY ORDER,
िररष्ठ दनजी सदचि / Sr. Private Secretary
आयकर अपीलीय अदिकरण ,पुणे / ITAT, Pune