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

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

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.

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.

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