DINESH BARANWAL,EAST CHAMPARAN vs. ITO, WARD-1(3), MOTIHARI
In the result, the appeal of the assessee is stand allowed
ITA 593/PAT/2024[2012-13]Status: HeardITAT Patna24 Jul 2025AY 2012-13
Bench: Shri Sonjoy Sarma & Shri Rakesh Mishrai.T.A. No.593/Pat/2024 Assessment Year: 2012-13 Sri Dinesh Baranwal……………….....…..…………………....Appellant C/ M/S Salarpuria Jajodia & Co., 7, C. R Avenue, 3Rd Floor, Kol-72. [Pan: Adkpg6603N] Vs. Ito, Ward-1(3), Motihari…...……….…............................…..…..... Respondent Appearances By: Shri Siddharth Jhajharia, Fca, Appeared On Behalf Of The Appellant. Shri Ashwani Kr. Singal, Jcit, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : July 23, 2025 Date Of Pronouncing The Order : July 24 , 2025 आदेश / Order Per Sonjoy Sarma: This Appeal Has Been Filed By The Assessee Against The Order Dated 24.05.2024 Passed By The Nfac For The Assessment Year 2012-13. 2. At The Outset, It Is Noted That There Is A Delay Of 57 Days In Filing The Present Appeal Before The Tribunal. The Assessee Has Filed A Condonation Petition Explaining The Reasons Or Such Delay. After Considering The Submissions & Materials On Record, We Are Satisfied That There Was Reasonable Cause For The Delay In Filing The Appeal. Accordingly, The Said Delay Is Condoned & The Appeal Is Admitted For Adjudication. 3. Brief Facts Of The Case Are That The Assessee Was A Dealer Of A Telecom Service Operator, Namely M/S Unitech Wireless Tamil Nadu Pvt.
Section 143(1)Section 147Section 148Section 271(1)(C)Section 271(1)(c)Section 44A
147 r.w.s.
144 dated 09.12.2019 which gave rise to the penalty under Section 271(1)(c), has been remanded to the file of the Assessing Officer by the Ld. CIT(A) vide order dated 28.03.2025. Accordingly, the penalty becomes premature and unsustainable in law at this stage. We, therefore, direct that the penalty of Rs.1,53,232/- levied u/s
