ALIASAGAR INAYATHUSAIN BOHARI,JALGAON vs. INCOME TAX OFFICER, WARD-3,DHULE, DHULE
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Income Tax Appellate Tribunal, PUNE “A” BENCH : PUNE :
Before: SHRI SATBEER SINGH GODARA & SHRI GD PADMAHSHALI,
IN THE INCOME TAX APPELLATE TRIBUNAL PUNE “A” BENCH : PUNE : [THROUGH VIRTUAL HEARING] BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI GD PADMAHSHALI, , ACCOUNTANT MEMBER I.T.A.No.220/PUN./2024 Assessment Year 2013-2014
Shri Aliasagar Inayathusain Bohari, The Income Tax Officer, Proprietor, M/s. Saifee Ward-3, Income Tax Office, Machinery, Shop No.6, Sakri Road, Vidya Vihar vs. Opp. Panchayat Samiti Colony, DHULE – 424 001. Chopada, Dist. Jalgaon. Maharashtra. PIN – 425 405.Maharashtra PAN ABAPB5558K (Appellant) (Respondent)
For Assessee : Shri Ashish Bhalgat For Revenue : Shri Ramnath P Murkunde
Date of Hearing : 29.05.2024 Date of Pronouncement : 30.05.2024 ORDER PER SATBEER SINGH GODARA, J.M. :
This assessee’s appeal for assessment years 2013-
2014, arise against the CIT(A), Pune-11. Pune's Din and Order No.ITBA/APL/S/250/2023-24/1059158865(1), dated 28.12.2023, in proceedings u/s.271(1)(c) of the Income Tax Act, 1961 (in
short “the Act”).
Heard both the parties. Case file perused.
It emerges at the outset with the able assistance
coming from both the parties that not only the learned CIT(A)'s
impugned order upholding the Assessing Officer’s action
imposing sec.271(1)(c) penalty of Rs.22,31,249/- has been
passed ex-parte but also the corresponding quantum issue is
2 ITA.No.220/PUN./2024
further stated to be pending in first appeal before the very
authority. That being the case and after giving our thoughtful
consideration to the instant sole substantive issue of
correctness of the impugned penalty proceedings, we are of the
considered view that the same deserves to be restored back to
the CIT(A) in light of the corresponding quantum findings in
larger interest of justice. We make it clear that after the
assessee’s quantum appeal is decided, the instant penalty
appeal shall thereafter be taken for his afresh appropriate
adjudication preferably within three effective opportunities of
hearing subject to the rider that it is the assessee’s sole risk
and responsibility to prove the case in consequential
proceedings. Ordered accordingly.
This assessee’s appeal is allowed for statistical
purposes in above terms.
Order pronounced in the open Court on 30.05.2024.
Sd/- Sd/- [GD PADMAHSHALI] [SATBEER SINGH GODARA] ACCOUNTANT MEMBER JUDICIAL MEMBER Pune, Dated 30th May, 2024 VBP/- Copy to 1. The appellant 2. The respondent 3. The CIT(A), Pune-11, Pune 3. The Pr. CIT, Pune concerned. 4. D.R. ITAT, “A” Bench, Pune. 5. Guard File. //By Order// //True Copy // Sr. Private Secretary, ITAT, Pune Benches, Pune.
