SHRIKANT GAJANAN VYAVAHARE,KAMATWADE vs. INCOME TAX OFFICER, NASHIK

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ITA 372/PUN/2024Status: DisposedITAT Pune27 June 2024AY 2016-17Bench: SHRI R. K. PANDA (Vice President), SHRI VINAY BHAMORE (Judicial Member)3 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal observed that the current appeal was a duplicate of a previously filed appeal for the same assessment year and the same issue. Therefore, the appeal was dismissed.

What were the facts?

The assessee filed an appeal against a penalty order sustained by the CIT(A). The Department pointed out that a previous appeal by the same assessee for the same assessment year, challenging the same penalty, had been restored to the CIT(A) for de novo adjudication.

What were the issues?

Whether a duplicate appeal filed for the same assessment year and the same issue should be dismissed.

Which sections of the Income-tax Act were involved?

Section 271(1)(c)

AI-generated summary — verify with the full judgment below

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

Before: SHRI R. K. PANDA & SHRI VINAY BHAMORE

For Respondent: Shri Sourabh Nayak, Addl.CIT

This appeal filed by the assessee is directed against the order dated 29.09.2022 of the CIT(A) / NFAC, Delhi confirming the penalty of Rs.82,093/- levied by the Assessing Officer u/s 271(1)(c) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’).

2.

None appeared on behalf of the assessee at the time of hearing despite service of notice.

3.

The Ld. DR filed a copy of the order of the Tribunal vide order dated 14.02.2024 for assessment year 2016-17 wherein identical grounds have been raised by the assessee challenging the penalty levied by the Assessing Officer at Rs.82,093/- which has been sustained by the CIT(A) / NFAC. He submitted that the Tribunal in the said order has restored the issue to the file of CIT(A) / NFAC for de novo adjudication. Therefore, this being a duplicate appeal filed by the same assessee for the same assessment year, the same should be dismissed.

4.

We have heard the Ld. DR and perused the orders of the Assessing Officer and the CIT(A) / NFAC. A perusal of the order of the Tribunal vide dated 14.02.2024, it is seen that the assessee in the said appeal has challenged the order dated 29.09.2022 of the CIT(A) / NFAC levying the penalty of Rs.82,093/- levied by the Assessing Officer u/s 271(1)(c) of the Act. Thus, this is a duplicate appeal filed by the same assessee for the same assessment year and therefore, is liable to be dismissed. We, accordingly, dismiss the appeal filed by the assessee being a duplicate appeal.

5.

In the result, the appeal filed by the assessee is dismissed.

Order pronounced in the open Court on 27th June, 2024.

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