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Income Tax Appellate Tribunal, A BENCH, PUNE
Before: SHRI SATBEER SINGH GODARA & DR. DIPAK P. RIPOTE
आदेश / ORDER
PER DR. DIPAK P. RIPOTE, AM:
This is an appeal of the assessee filed against the order of Ld.Commissioner of Income Tax (appeal) (NFAC) dated 26/10/2023 for AY 2018-19 emanating from the Penalty Order u/s 270A of the Act dated 16/03/2022 Findings and Analysis : We have heard both the parties and perused the records. At the out set the Ld.AR through written submission brought to our notice that the present appeal is against Penalty u/s 270A of the Act for AY 2018-19, however, the assessee’s appeal against the quantum addition has been set aside by Hon’ble ITAT to the CIT(A) for de-novo adjudication. Ld.AR filed copy of the Hon’ble ITAT’s order.
In this case in the assessment order the AO had made addition of Rs. 86,18,110/- for AY 2018-19 vide order dated 23/04/2021 . Assessee filed an appeal against the said assessment order before the ld.CIT(A) . The Ld.CIT(A) dismissed the appeal of the assessee on the ground of delay. The Assessee filed an appeal before the Hon’ble ITAT . The Hon’be ITAT in ITA 111/PUN/2024 held that there was sufficient cause for delay. Hence directed the CIT(A) to condone the delay and decide the appeal on merit. Thus, the issue of quantum addition is pending as on date before the Ld.CIT(A). The present appeal is against the order of the Ld.CIT(A) NFAC who dismissed the appeal of the assessee on the ground of delay filed against the Penalty order u/s 270A of the Act. The reasons given by the assessee for delay in filling appeal against the Penalty order are same as mentioned by ITAT in ITA 111/PUN/2024. Therefore, respectfully following the decision of Hon’ble ITAT in assessee’s own case we direct the Ld.CIT(A) to condone the delay and decide the appeal on merits of the case. Ld.CIT(A) shall provide opportunity of hearing to the assessee. In the result appeal of the assessee is allowed for statistical purpose. Order pronounced on 14th October 2024