AL-JADEED SOCIAL WELFARE ASSOCIATION,AT POST HANGARGA V. INCOME TAX OFFICER, NANDED

ITA 1480/PUN/2024

AI Insights

The case involves Al-Jadeed Social Welfare Association, which appealed against the penalty order under section 270A of the Income Tax Act for the assessment year 2018-19. The penalty was initially contested due to a delay in filing the appeal, which the CIT(A) dismissed on those grounds. However, the ITAT had previously set aside the quantum addition made by the Assessing Officer and directed the CIT(A) to adjudicate the matter afresh, recognizing the delay as having sufficient cause. The Tribunal, referencing its earlier decision, instructed the CIT(A) to reconsider the penalty appeal, ensuring a fair hearing.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 46657 (ITAT-PUNE)
• Duration Of Justice: 3 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-10-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 09-10-2024
• Assessment Year: 2018-2019
• Appeal Filed On: 04-07-2024
• Other Referred Cases: Hon'ble ITAT in ITA 111/PUN/2024
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RAMNATH P MURKUNDE
• Assessee Lawyers: NITIN RANDER; THROUGH VIRTUAL
• Keywords: Set aside

Judgement Text

"आयकर अपीलीय अधिकरण “A \" न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL \"A\" BENCH, PUNE BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकर अपील स / ITA No.1480/PUN/2024 धििाारण वषा /Assessment Year: 2018-19 Al-Jadeed Social Welfare Association At Post Hangarga Nal, Tal Tuljapur, Osmanabad PAN NO. AABTA3186G Vs Income Tax Officer, Exemption Ward, Nanded Appellant/Assessee Respondent/Revenue Assessee by Shri Nitin Rander, CA (through virtual) Revenue by Shri Ramnath P Murkunde Date of hearing 09/10/2024 Date of Pronouncement 14 /10/2024 आदेश / ORDER PER DR. DIPAK P. RIPOTE, AM: This is an appeal of the assessee filed against the order of Ld.Commissioner of Income Tax (appeal) (NFAC) dated 26/10/2023 for AY 2018-19 emanating from the Penalty Order u/s 270A of the Act dated 16/03/2022 Findings and Analysis : We have heard both the parties and perused the records. At the out set the Ld.AR through written submission brought to our notice that the present appeal is against Penalty u/s 270A of the Act for AY 2018-19, however, the assessee’s appeal against the quantum addition has been set aside by Hon’ble ITAT to the CIT(A) for de-novo adjudication. Ld.AR filed copy of the Hon’ble ITAT’s order. In this case in the assessment order the AO had made addition of Rs. 86,18,110/- for AY 2018-19 vide order dated 23/04/2021 . Assessee filed an appeal against the said assessment order before the ld.CIT(A) . The Ld.CIT(A) dismissed the appeal of the assessee on the ground of delay. The Assessee filed an appeal before the Hon’ble ITAT . The Hon’be ITAT in ITA 111/PUN/2024 held that there was sufficient cause for delay. Hence directed the CIT(A) to condone the delay and ITA No.1480/PUN/2024 decide the appeal on merit. Thus, the issue of quantum addition is pending as on date before the Ld.CIT(A). The present appeal is against the order of the Ld.CIT(A) NFAC who dismissed the appeal of the assessee on the ground of delay filed against the Penalty order u/s 270A of the Act. The reasons given by the assessee for delay in filling appeal against the Penalty order are same as mentioned by ITAT in ITA 111/PUN/2024. Therefore, respectfully following the decision of Hon’ble ITAT in assessee’s own case we direct the Ld.CIT(A) to condone the delay and decide the appeal on merits of the case. Ld.CIT(A) shall provide opportunity of hearing to the assessee. In the result appeal of the assessee is allowed for statistical purpose. Order pronounced on 14th October 2024 Sd/- Sd/- (SATBEER SINGH GODARA) (DR. DIPAK P. RIPOTE) JUDICIAL MEMBER ACCOUNTANT MEMBER पुणे/Pune : /Dated : 14th October, 2024 आदेश की प्रधिधलधप अगरेधषि/Copy of the Order forwarded to: 1. अपीलार्थी/The Appellant. 2. प्रत्यर्थी/The Respondent 3. The CIT(A), concerned. 4. The Pr. CIT, concerned 5. धवभागीय प्रधिधिधि , आयकर अपीलीय अधिकरण “ , एस एम सी ” बेंच , पुणे/DR, ITAT, “SMC” Bench, Pune. 6. गार्ा फाइल/Guard File. आदेशािुसार/BY ORDER, //TRUE COPY// Senior Private Secretary आयकर अपीलीय अधिकरण /ITAT, Pune. 2 "