INCOME TAX OFFICER, WARD 1 NANDED, NANDED vs. SATYAWAN ARJUNRAO SHINDE, OSMANABAD
In the result, the appeal filed by the Revenue is dismissed
ITA 2109/PUN/2024[2018-19]Status: DisposedITAT Pune21 Feb 2025AY 2018-19
Bench: Shri Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.2109/Pun/2024 िनधा"रण वष" / Assessment Year : 2018-19 Ito, Ward-1, Nanded. Vs. Satyawan Arjunrao Shinde, Nagar Accident Hospital, Gore Complex, Samta Nagar, Osmanabad- 413501. Pan : Baeps8869J Appellant Respondent Revenue By : Shri Arvind Desai Assessee By : Shri B. P. Jaju Date Of Hearing : 02.12.2024 Date Of Pronouncement : 21.02.2025 आदेश / Order Per Vinay Bhamore, Jm: This Appeal Filed By The Revenue Is Directed Against The Order Dated 06.08.2024 Passed By Ld. Cit(A), Pune-12 [‘Ld. Cit(A)’] For The Assessment Year 2018-19. 2. The Revenue Has Raised The Following Grounds Of Appeal :- “1. On The Facts & In The Circumstances Of The Case, The Ld. Cit(A) Failed To Appreciate The Facts That The Assessee Has Suppressed Professional Receipts Not Shown In His Itr, Ld. Cit(A)-12, Pune Vide Letter Dtd.02/01/2023 Directed That Penalty Proceedings U/S 270A Of The Act May Be Initiated By The Ao At The Time Of Giving Effect To The Appeal Order Dtd.28/11/2022. Accordingly Ao Initiated Penalty Proceedings As Per Clause (E) Of Sub-Section 9 Of Section 270A Of The Act.
For Appellant: Shri B. P. JajuFor Respondent: Shri Arvind Desai
Section 133ASection 2Section 270ASection 270A(1)Section 274Section 9
b)
CIT Vs Shadiram Balmukund (84 ITR 183 Allahabad) In this case it is held that there must be satisfaction of respective officer. Penalty order is to be passed on the basis of the order passed by that authority i.e. A.O., or CIT(A). The action of CIT(A) is unjustified and against the natural justice..
3.5
Having gone
