SHIVAJI BHAUSAHEB BANKAR,AURANGABAD vs. INCOME-TAX OFFICER, WARD - 1(2), AURANGABAD

This assessee‟s appeal for AY 2005-06 arises against the CIT(A), Aurangabad‟s order dated 28-08-2013 passed in case No. ABD/CIT(A)/106/2008-09 in proceedings under Section 271(1)(c) of the Income Tax Act, 1961, in short „the Act‟.

We note at the outset that the assessee‟s instant penalty appeal suffers from 1979 days delay in filing, which has been stated to be attributable to various details reasons of lack of communication and intimation at various levels as well as completion of section 144 ex-parte assessment.

We note in this factual background that the assessee had filed his quantum appeal before this Tribunal against the CIT(A)-2, Aurangabad‟s order dated 28.08.2013, wherein the learned co-ordinate bench has not only condoned the corresponding identical delay but also restored the quantum issue(s) back to the assessing authority. Learned departmental representative could hardly pinpoint any distinction qua the reasons of condonation in both these appeals which already stands accepted in assessee‟s former case. Faced with this situation, we are of the opinion that the assessee‟s instant consequential penalty appeal also deserves to followed the suit in very terms. We accordingly, condone the impugned delay of 1979 days as neither intentional nor deliberate, but on account of reasons beyond assessee‟s control and leave it open for the learned assessing authority to proceed afresh in the impugned penalty proceedings afresh as per law. Ordered accordingly.

This assessee‟s appeal is allowed for statistical purposes in above terms.