LAXMIBAI RAMBHAU PATHARE,PUNE vs. ITO, WARD 7(3), PUNE, PUNE
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Income Tax Appellate Tribunal, PUNE BENCH “A”, PUNE
Before: SHRI R. K. PANDA & MS ASTHA CHANDRA
IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND MS ASTHA CHANDRA, JUDICIAL MEMBER ITA No.1186/PUN/2024 Assessment Year : 2015-16
Laxmibai Rambhau Pathare ITO, Ward 7(3), Pune Sr.No.43, Chandan Nagar, Vs. Nagar Road, Kharadi, Haveli, Pune – 411014 PAN : BITPP5465N (Appellant) (Respondent)
Assessee by : Shri Pramod S Shingte Department by : Shri Ramnath P Murkunde Date of hearing : 26-09-2024 Date of pronouncement : 30-09-2024 O R D E R PER R.K. PANDA, VP :
This appeal filed by the assessee is directed against the ex-parte order dated 24.04.2024 of the CIT(A) / NFAC relating to assessment year 2015-16.
Although a number of grounds have been raised by the assessee, however, these all relate to the ex-parte order of the CIT(A) / NFAC in confirming the penalty of Rs.1,10,63,435/- levied by the Assessing Officer u/s 271(1)(c) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’).
The Ld. Counsel for the assessee at the outset submitted that the assessment in this case was completed u/s 147 r.w.s. 144 r.w.s. 144B of the Act determining
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the total income of the assessee at Rs.3,39,63,669/-. Subsequently, the Assessing Officer levied penalty of Rs.1,10,63,435/- u/s 271(1)(c) of the Act being 100% of the tax sought to be evaded. He submitted that the quantum appeal is still pending before the CIT(A) / NFAC. In the meantime, the CIT(A) / NFAC in the ex-parte order passed by him confirmed the penalty so levied by the Assessing Officer. He accordingly submitted that he has no objection if the matter is remitted back to the file of the CIT(A) / NFAC for adjudication of the issue afresh after the quantum appeal is decided.
The Ld. DR fairly conceded that the quantum appeal is still pending before the CIT(A) / NFAC.
After hearing both the sides, we find the Assessing Officer in the order passed u/s 147 r.w.s. 144 r.w.s. 144B of the Act has determined the total income of the assessee at Rs.3,39,63,669/- and the quantum appeal is still pending before the CIT(A) / NFAC. Since despite number of opportunities granted, the assessee did not file any reply, the CIT(A) / NFAC in the ex-parte order passed by him sustained the penalty so levied by the Assessing Officer. Since the quantum appeal is still pending before the CIT(A) / NFAC, therefore, considering the totality of the facts of the case, we deem it proper to restore the issue back to the file of the CIT(A) / NFAC with a direction to decide the appeal after the quantum appeal is decided. While doing so, he shall give due opportunity of being heard to the assessee. The assessee is also hereby directed to participate in the appellate
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proceedings on the appointed date without seeking any adjournment under any pretext, failing which the CIT(A) / NFAC is at liberty to pass appropriate order as per law. We hold and direct accordingly. The grounds raised by the assessee are accordingly allowed for statistical purposes.
In the result, the appeal filed by the assessee is allowed for statistical purposes.
Order pronounced in the open Court on 30th September, 2024.
Sd/- Sd/- (ASTHA CHANDRA) (R. K. PANDA) JUDICIAL MEMBER VICE PRESIDENT पुणे Pune; दिन ांक Dated : 30th September, 2024 GCVSR आदेश की प्रतितिति अग्रेतिि/Copy of the Order is forwarded to: अपीलार्थी / The Appellant; 1. 2. प्रत्यर्थी / The Respondent 3. The concerned Pr.CIT 4. DR, ITAT, ‘A’ Bench, Pune 5. गार्ड फाईल / Guard file. आदेशानुसार/ BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अधिकरण ,पुणे / ITAT, Pune
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S.No. Details Date Initials Designation 1 Draft dictated on 26.09.2024 Sr. PS/PS 2 Draft placed before author 30.09.2024 Sr. PS/PS Draft proposed & placed before the 3 JM/AM Second Member Draft discussed/approved by Second 4 AM/AM Member 5 Approved Draft comes to the Sr. PS/PS Sr. PS/PS 6 Kept for pronouncement on Sr. PS/PS 7 Date of uploading of Order Sr. PS/PS 8 File sent to Bench Clerk Sr. PS/PS Date on which the file goes to the Head 9 Clerk 10 Date on which file goes to the A.R. 11 Date of Dispatch of order
