PREMRAJ DHANRAJ BAFNA,PUNE vs. INCOME-TAX OFFICER, WARD 9(5), PUNE

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ITA 259/PUN/2020Status: HeardITAT Pune07 June 2022AY 2010-113 pages
AI SummaryRemanded

What did the Tribunal hold?

The tribunal found that the CIT(A) passed orders without granting the assessee an adequate opportunity of hearing. Therefore, the matter was remanded back to the CIT(A) for fresh adjudication.

What were the facts?

The assessee appealed against penalties levied under sections 271(1)(c) and 271F for AY 2010-11. The CIT(A) passed ex parte orders confirming these penalties.

What were the issues?

Whether the CIT(A) erred in passing ex parte orders without providing adequate opportunity of hearing to the assessee.

Which sections of the Income-tax Act were involved?

Section 271(1)(c),Section 271F

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PUNE BENCH “B”, PUNE

Before: SHRI R.S. SYAL & SHRI S.S. VISWANETHRA RAVI

For Respondent: Shri M.G. Jasnani

आदेश / ORDER PER R.S. SYAL, VP : These two appeals by the assessee relate to the penalties levied by the Assessing Officer and confirmed by the ld. CIT(A) u/s.271(1)(c) and 271F of the Income-tax Act, 1961 (hereinafter also called ‘the Act’) in relation to the assessment year 2010-11.

2.

Having heard the ld. DR and gone through the relevant material on record, it is observed that the ld. CIT(A) passed ex parte orders qua the assessee confirming the penalties imposed by the AO. The assessee has challenged the passing of the impugned orders without granting adequate opportunity of hearing.

1.

Considering the totality of the facts and circumstances of the case, we are of the considered opinion that it would be in the fitness of things if the matters concerning the penalties are sent back to the ld. CIT(A) for deciding them afresh as per law. We order accordingly. Needless to say, the assessee will be allowed a reasonable opportunity of hearing in such fresh proceedings.

3.

In the result, both the appeals are allowed for statistical purposes.

Order pronounced in the Open Court on 07th June, 2022.

Sd/- Sd/- (S.S.VISWANETHRA RAVI) (R.S.SYAL) JUDICIAL MEMBER VICE PRESIDENT पुणे Pune; �दनांक Dated : 07th June, 2022 Satish

आदेश क� ��त�ल�प अ�े�षत/Copy of the Order is forwarded to:

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