MOHAN DHANSNG RATHOD,MIRAJ vs. JOINT COMMISSIONER OF INCOME-TAX, RANGE - 1, SANGLI

PDF · subscribers
ITA 1371/PUN/2018Status: DisposedITAT Pune11 July 2022AY 2008-093 pages
AI SummaryRemanded

What did the Tribunal hold?

The ITAT set aside the ex parte order of the CIT(A) and remitted the matter back for a fresh disposal. The assessee was granted another opportunity to represent their case and lead fresh evidence.

What were the facts?

The assessee's appeal against an ex parte order of the CIT(A) was before the ITAT. The AO had levied a penalty under Section 271D read with Section 269SS.

What were the issues?

Whether the CIT(A) erred in dismissing the appeal ex parte without providing the assessee an adequate opportunity to be heard.

Which sections of the Income-tax Act were involved?

Section 271D,Section 269SS

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PUNE BENCH, ‘A’ PUNE

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

For Respondent: Shri S.P. Walimbe

This appeal by the assessee is directed against the ex parte order dated 19-06-2018 passed by the CIT(A)-1, Kolhapur in relation to the assessment year 2008-09.

2.

It is seen that the AO levied penalty of Rs.1,25,000/- u/s.271D r.w.s.269SS of the Act. The ld. CIT(A) dismissed the appeal ex parte. In the aforesaid factual background and without going into the merits of the additions, we deem it appropriate to grant another opportunity to the assessee to represent his case before the ld. CIT(A). The impugned order is set-aside and the matter is remitted to the file of the ld. CIT(A) with a direction to dispose of the appeal afresh on merits as per law after allowing reasonable opportunity of hearing to the assessee. In such fresh proceedings, the assessee will be at liberty to lead any fresh evidence as he considers expedient in support of his case.

3.

In the result, the appeal is allowed for statistical purposes. Order pronounced in the Open Court on 11th July, 2022.

Sd/- Sd/- (S.S. VISWANETHRA RAVI) (R.S.SYAL) JUDICIAL MEMBER VICE PRESIDENT पुणे Pune; िदनांक Dated : 11th July, 2022 सतीश आदेश की �ितिलिप अ�ेिषत/Copy of the Order is forwarded to: अपीलाथ� / The Appellant; 1. ��थ� / The Respondent 2. 3. The CIT(A)-1, Kolhapur 4. The Pr.CIT-1, Kolhapur 5. DR, ITAT, ‘A’ Bench, Pune गाड� फाईल / Guard file. 6. आदेशानुसार/ BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण ,पुणे / ITAT, Pune

Date 1. Draft dictated on 07-07-2022 Sr.PS 2. Draft placed before author 11-07-2022 Sr.PS 3. Draft proposed & placed before JM the second member 4. Draft discussed/approved by JM Second Member. 5. Approved Draft comes to the Sr.PS Sr.PS/PS 6. Kept for pronouncement on Sr.PS 7. Date of uploading order Sr.PS 8. File sent to the Bench Clerk Sr.PS 9. Date on which file goes to the Head Clerk 10. Date on which file goes to the A.R. 11. Date of dispatch of Order. *

More judgments on Section 271D

All 1,725 judgments and leading authorities on Section 271D →

Recent GST High Court judgments

Search GST case law →