ANANDRAO TUKARAM KHOBARE,PUNE V. ITO, NFAC, PUNE

ITA 1512/PUN/2025

AI Insights

This case involves an appeal by Anandrao Tukaram Khobare against the order of the Ld. CIT(A) / NFAC, Delhi, which confirmed a penalty of Rs.1,56,560/- levied by the Assessing Officer under section 271(1)(c) of the Income Tax Act, 1961, for the assessment year 2014-15. The Tribunal noted that the quantum appeal in the assessee's own case had been restored to the file of the Ld. CIT(A) / NFAC, and thus, it was deemed appropriate to also restore the penalty issue to the same authority for a fresh decision post-quantum proceedings.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 777955 (ITAT-PUNE)
• Duration Of Justice: 3 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-10-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2014-2015
• Appeal Filed On: 13-06-2025
• Other Referred Cases: ITA No.2228/PUN/2024
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RICHA GULATI VIRTUALLY
• Keywords: Opportunity of being heard
• Section: 271(1)(c)

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND Ms. ASTHA CHANDRA, JUDICIAL MEMBER ITA No.1512/PUN/2025 Assessment year : 2014-15 Anandrao Tukaram Khobare F 2/301, Survey No.17/1, Shivsagar Platinum, Suncity Road, Vadgaon Budruk, Pune – 411051 Vs. ITO, Ward 4(3), Pune PAN: AFBPK9948P (Appellant) (Respondent) Assessee by : None Department by : Ms. Richa Gulati (virtually) Date of hearing : 09-10-2025 Date of pronouncement : 09-10-2025 O R D E R PER R.K. PANDA, VP: This appeal filed by the assessee is directed against the order dated 16.04.2025 of the Ld. CIT(A) / NFAC, Delhi, relating to assessment year 2014-15. 2. Although a number of grounds have been raised by the assessee, however, these all relate to the order of the Ld. CIT(A) / NFAC confirming the penalty of Rs.1,56,560/- levied by the Assessing Officer u/s 271(1)(c) of the Income Tax Act, 1961. 3. None appeared on behalf of the assessee at the time of hearing. Therefore, we deem it proper to decide this appeal on the basis of material available on record and after hearing the Ld. DR. Printed from counselvise.com 2 ITA No.1512/PUN/2025 4. The Ld. DR at the time of hearing submitted a copy of the order of the Tribunal in assessee’s own case in quantum appeal vide ITA No.2228/PUN/2024 order dated 05.03.2025 for assessment year 2014-15 and submitted that the matter has been restored to the file of the Ld. CIT(A) / NFAC. Therefore, she has no objection if the matter is restored to the file of the Ld. CIT(A) / NFAC. 5. After hearing the Ld. DR and on perusal of the record, we find the Tribunal in quantum appeal has restored the matter to the file of the Ld. CIT(A) / NFAC vide ITA No.2228/PUN/2024 order dated 05.03.2025 for assessment year 2014-15. We, therefore, deem it proper to restore the issue of penalty u/s 271(1)(c) to the file of the Ld. CIT(A) / NFAC with a direction to adjudicate the issue afresh after completion of the quantum proceeding. Needless to say the Ld. CIT(A) / NFAC shall give due opportunity of being heard to the assessee and decide the issue as per fact and law. We hold and direct accordingly. The grounds raised by the assessee are accordingly allowed for statistical purposes. 6. In the result, the appeal filed by the assessee is allowed for statistical purposes. Order pronounced in the open Court on 9th October, 2025. Sd/- Sd/- (ASTHA CHANDRA) (R. K. PANDA) JUDICIAL MEMBER VICE PRESIDENT पुणे Pune; दिन ांक Dated : 9th October, 2025 GCVSR Printed from counselvise.com 3 ITA No.1512/PUN/2025 आदेश की प्रतितिति अग्रेतिि/Copy of the Order is forwarded to: 1. अपीलार्थी / The Appellant; 2. प्रत्यर्थी / The Respondent 3. 4. The concerned Pr.CIT, Pune DR, ITAT, ‘A’ Bench, Pune 5. गार्ड फाईल / Guard file. आदेशानुसार/ BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अधिकरण ,पुणे / ITAT, Pune S.No. Details Date Initials Designation 1 Draft dictated on 09.10.2025 Sr. PS/PS 2 Draft placed before author 09.10.2025 Sr. PS/PS 3 Draft proposed & placed before the Second Member JM/AM 4 Draft discussed/approved by Second Member AM/AM 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 Printed from counselvise.com "