M/S. MORE CONSTRUCTIONS,NANDED vs. ASSISTANT COMMISSSIONER OFINCOME TAX, NANDED CIRCLE, NANDED

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ITA 1878/PUN/2017Status: DisposedITAT Pune25 May 2021AY 2013-145 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal set aside the order of the CIT(Appeals) and remanded the matter back for a fresh adjudication. A final opportunity was granted to the assessee to present their case on merits before the CIT(Appeals).

What were the facts?

The assessee's appeal against a penalty levied under Section 271(1)(c) was confirmed by the CIT(Appeals). The assessee failed to appear before the CIT(Appeals) despite opportunities. The ITAT noted the assessee's non-appearance and lack of submissions.

What were the issues?

Whether the penalty levied under Section 271(1)(c) was sustainable and whether the assessee was given adequate opportunity to present their case.

Which sections of the Income-tax Act were involved?

Section 271(1)(c),Section 139(5),Section 143(3),Section 147

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “A” BENCH, PUNE

Before: SHRI INTURI RAMA RAO & SHRI PARTHA SARATHI CHAUDHURY

For Respondent: Shri Vitthal Bhosale
Hearing: 24.05.2021Pronounced: 25.05.2021

आदेश की प्रधतधलधप अग्रेधषत / Copy of the Order forwarded to : अपीलाथी / The Appellant. 1. प्रत्यथी / The Respondent. 2. 3. The CIT(Appeals)-1, Aurangabad. 4. The Pr. CIT-1, Aurangabad. धवभागीय प्रधतधनधध, आयकर अपीलीय अधधकरण, “ए” बेंच, 5. पुणे / DR, ITAT, “A” Bench, Pune. गार्ा फ़ाइल / Guard File. 6.

आदेशानुसार / BY ORDER, // True Copy // धनजी सधचव / Private Secretary आयकर अपीलीय अधधकरण, पुणे / ITAT, Pune.

Date 1 Draft dictated on 24.05.2021 Sr.PS/PS 2 Draft placed before author 25.05.2021 Sr.PS/PS 3 Draft proposed and placed JM/AM before the second Member 4 Draft discussed/approved by AM/JM second 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 9 Date on which the file goes to the Head Clerk 10 Date on which file goes to the A.R 11 Date of dispatch of order

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