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Income Tax Appellate Tribunal, PUNE “A” BENCH : PUNE
Before: SHRI SATBEER SINGH GODARA & SHRI INTURI RAMA RAO
Date of Hearing : 10.05.2024 Date of Pronouncement : 14.05.2024 ORDER
This assessee’s appeal for assessment year 2017-18, arises against the National Faceless Appeal Centre [in short the “NFAC”] Delhi’s Din and Order No. ITBA/NFAC/S/250/ 2023-24/1058353752(1), dated 30.11.2023, in proceedings u/s.270A of the Income Tax Act, 1961 (in short “the Act”).
Heard both the parties at length. Case file perused.
It emerges that this is assessee’s penalty appeal involving sec.270A proceedings and it’s corresponding quantum appeal ITA.No.670/PUN./2024, listed before ‘SMC’ Bench before the undersigned Judicial Member; has already been restored back to learned NFAC for it’s afresh appropriate
2 ITA.No.235/PUN./2024 adjudication as per law. That being the case, this tribunal is of the considered view that the assessee’s instant penalty appeal also deserves to follow suit it in very terms. Ordered accordingly.
This assessee’s appeal is allowed for statistical purposes in above terms.
Order pronounced in the open Court on 14.05.2024.