M/S. SHRI SARASWATI HOSPITAL,KOLHAPUR vs. INCOME-TAX OFFICER, WARD - 1(4), KOLHAPUR

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ITA 2633/PUN/2017Status: DisposedITAT Pune05 May 2021AY 1998-994 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the assessee was not given a proper opportunity of hearing before the CIT(A) and that the matter was dismissed ex-parte. Therefore, the Tribunal decided to remand the case back to the CIT(A) for a fresh adjudication.

What were the facts?

The assessee's appeal was against a penalty order under Section 271(1)(c). The assessee was absent during the hearing before the ITAT, and the appeal was decided ex-parte. The ITAT noted that the CIT(A) had also confirmed the penalty ex-parte without giving the assessee an opportunity to present its case on merits.

What were the issues?

Whether the penalty imposed under Section 271(1)(c) was justified when the assessee was not given an opportunity to present its case before the CIT(A).

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, “A” BENCH, PUNE

Before: SHRI R.S.SYAL & SHRI S.S. VISWANETHRA RAVI

For Respondent: Shri Mahadevan A M Krishnan
Hearing: 29.04.2021Pronounced: 05.05.2021

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

Date 1 Draft dictated on 29.04.2021 Sr.PS/PS 2 Draft placed before author 05.05.2021 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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