BALASAHEB BHAGWAT HORANE,PUNE V. INCOME TAX OFFICER WARD 2, PANDHARPUR

ITA 1802/PUN/2025

AI Insights

This case involves an appeal by the Assessee, Balasaheb Bhagwat Horane, against the penalty imposed under section 271(1)(b) of the Income Tax Act, 1961, for the Assessment Year 2013-14. The penalty was levied due to non-compliance with notices issued under section 142(1) of the Act. The Assessee contended that he did not receive the notice of hearing as it was delivered to his tax consultant's email, leading to no response during the assessment proceedings. The ld.CIT(A) had dismissed the appeal on grounds of non-compliance, but the Tribunal found that insufficient time was granted for compliance and that an adjournment had been requested by the Assessee.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 781263 (ITAT-PUNE)
• Duration Of Justice: 2 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-10-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2013-2014
• Appeal Filed On: 28-07-2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SANDEEP P SATHE
• Assessee Lawyers: PRATIK SANDBHOR
• Keywords: Principle of natural justice

Judgement Text

" आयकर अपीलीय अधिकरण ”एस एम सी” न्यायपीठ पुणेमें। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “SMC” :: PUNE BEFORE MS.ASTHA CHANDRA, JUDICIAL MEMBER AND DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकर अपऩल सं. / ITA No.1802/PUN/2025 निर्धारण वषा / Assessment Year: 2013-14 Balasaheb Bhagwat Horane, C/o. Kapil Horane, Chandrabhaga Ghat, Pandharpur, Solapur-413304. V s The Income Tax Officer, Ward-2, Pandharpur. PAN: AADPH0707N Appellant/ Assessee Respondent / Revenue Assessee by Shri Pratik Sandbhor – AR Revenue by Shri Sandeep P Sathe – JCIT Date of hearing 08/10/2025 Date of pronouncement 22/10/2025 आदेश/ ORDER PER DR. DIPAK P. RIPOTE, AM: This appeal filed by the assessee against the order of ld.Commissioner of Income Tax Appeal(NFAC) passed under section 250 of the Income Tax Act, 1961 for A.Y.2013-14 dated 30.06.2025 emanating from the Assessment Order under section 271(1)(b) of the Income Tax Act, 1961 dated 31.12.2021. The Grounds of appeal raised by the Assessee are as under : Printed from counselvise.com ITA No.1802/PUN/2025 [A] 2 “1. On the facts and in the circumstances of the case and in law the appellant prays for an opportunity to represent the appeal before the ld. CIT(A) 2. On the facts and in the circumstances of the case and in law the ld. CIT(A) ought to have granted sufficient opportunity to the appellant 3. On the facts and in the circumstances of the case and in law the Assessing Officer erred in levying penalty of Rs. 30,000/- u/s 271(1)(b) of the Income Tax Act, 1961 4. On the facts and in the circumstances of the case and in law the Assessing Officer erred in levying penalty u/s 271(1)(b) of the Income Tax Act, 1961 without taking cognizance of the fact that the appellant did not receive the notice of hearing as the same was delivered on the email id of his tax consultant and consequently no response could be filed in the course of assessment proceedings. 5. The appellant craves for leave to add, alter, amend the above grounds of appeal in the interest of natural justice.” Findings & Analysis : 2. We have heard both the parties and perused the records. This is an appeal filed by the Assessee against the penalty order u/s.271(1)(b) of the Act, 1961 dated 31.12.2021 for A.Y.2013-14. As per penalty order, during Assessment Proceedings, the Assessee has not complied the notices issued u/s.142(1) of the Act, dated 29.09.2020, 01.02.2021, 22.02.2021. Hence, Assessing Officer levied penalty u/s.271(1)(b) is levied for non-compliance to notice u/s.142(1) of the Act. 3. Aggrieved by the penalty order, Assessee filed appeal before ld.CIT(A) electronically. The Email Address mentioned is Printed from counselvise.com ITA No.1802/PUN/2025 [A] 3 [e-mail] Form No.35, which is the Form as per Rule 45 of Income Tax Rules, for filing appeal before the ld.Commissioner of Income Tax(Appeal). However, in Form No.35 filed before the ld.CIT(A), in Column No.17 the Assessee had mentioned as under : “Address to which notices may be sent to the appellant Chandrabhaga Ghat, Pandharpur, Pandharpur, Pandharpur H.O, SOLAPUR, Maharashtra, India – 413304” 4. It has been submitted by Assessee that ld.CIT(A) issued the notice dated 25.06.2025 and compliance was sought on 27.06.2025. The Assessee submitted before ld.CIT(A) that the time granted was just one day and hence, requested for adjournment. The relevant Screenshot is as under : 5. It is noted that ld.CIT(A) has dismissed the appeal of the Assessee on the ground of non-compliance. However, it is noted Printed from counselvise.com ITA No.1802/PUN/2025 [A] 4 that sufficient time was not granted by ld.CIT(A) to file the submission. It is also noted that Assessee had requested for adjournment. In these facts and circumstances of the case, we set- aside the order of the ld.CIT(A) to ld.CIT(A) for denovo adjudication. The ld.CIT(A) shall provide opportunity of hearing to the Assessee. The Assessee shall file necessary documents before the ld.CIT(A). Accordingly, grounds of appeal raised by the Assessee are allowed for statistical purpose. 6. In the result, appeal of the Assessee is allowed for statistical purpose. Order pronounced in the open Court on 22 October, 2025. Sd/- Sd/- MS.ASTHA CHANDRA Dr.DIPAK P. RIPOTE JUDICIAL MEMBER ACCOUNTANT MEMBER पपणे / Pune; ददिधंक / Dated : 22 Oct, 2025/ SGR आदेशकीप्रनिनलनपअग्रेनषि / Copy of the Order forwarded to : 1. अपऩलधर्थी / The Appellant. 2. प्रत्यर्थी / The Respondent. 3. The CIT(A), concerned. 4. The Pr. CIT, concerned. 5. नवभधगऩयप्रनिनिनर्, आयकर अपऩलऩय अनर्करण, “एस एम सऩ” बेंच, पपणे / DR, ITAT, “SMC” Bench, Pune. 6. गधर्ाफ़धइल / Guard File. Printed from counselvise.com ITA No.1802/PUN/2025 [A] 5 आदेशधिपसधर / BY ORDER, / / TRUE COPY / / Senior Private Secretary आयकर अपऩलऩय अनर्करण, पपणे/ITAT, Pune. Printed from counselvise.com "