DINESH RAMDAS KIRVE,SATARA V. ITO, SATARA

ITA 1648/PUN/2025

AI Insights

The case involves an appeal by Dinesh Ramdas Kirve against the order of the Commissioner of Income Tax Appeals (CIT(A)), which was related to a penalty under section 271(1)(c) of the Income Tax Act, 1961. The penalty was initially contested due to an ongoing quantum appeal and health issues of the assessee, which were supported by a medical certificate. The CIT(A) had dismissed the appeal without condoning the delay, citing insufficient cause despite the medical certificate. The tribunal, after reviewing the circumstances and the medical certificate, found merit in the assessee's arguments and directed the CIT(A) to reconsider the case on its merits.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 778169 (ITAT-PUNE)
• Duration Of Justice: 2 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-10-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2014-2015
• Appeal Filed On: 11-07-2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SANDEEP P SATHE
• Assessee Lawyers: TANZIL PADVEKAR VIRTUAL
• Keywords: Principle of natural justice
• Section: 147; 271(1)(c)

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.1648/PUN/2025 निर्धारण वषा / Assessment Year: 2014-15 Dinesh Ramdas Kirve, At Post Kudal Post-Kudal, Tal-Jaoli, Dist-Satara. Maharashtra – 415514. V s The Income Tax Officer, Ward-4, Satara. PAN: AAWOPK6845P Appellant/ Assessee Respondent / Revenue Assessee by Shri Tanzil Padvekar(Virtual) Revenue by Shri Sandeep P Sathe – JCIT Date of hearing 06/10/2025 Date of pronouncement 09/10/2025 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.2014-15 dated 19.05.2025 emanating from the Penalty Order under section 271(1)(c)of the Income Tax Act, 1961 dated 13.01.2022. The Grounds of appeal raised by the Assessee are as under : Printed from counselvise.com ITA No.1648/PUN/2025[A] 2 “1) In the facts and circumstances of the case and in Law the Ld CIT(A) has decided the 1st appeal forgoing the facts that the quantum appeal against the impugned assessment order under sec. 147 is pending and yet to be decided though the said fact was brought to the notice of the Ld CIT(A) by response dated 03/05/2025. 2) In the facts and circumstances of the case and in Law the Ld CIT(A) has not taken into consideration the affidavit made by the assesse in respect of the undergoing treatment for the relevant period as submitted along with medical certificate. 3) In the facts and circumstances of the case and in Law the Ld CIT(A) has not taken into consideration the meritorious grounds of appeal but dismissed the appeal only on surmise of date of medical certificate and overlooking the period of treatment taken by the appellant. 4) In the facts and circumstances of the case and in Law the Ld CIT(A) has failed to confront or cross-examine the Medical certificate when he has doubt in mind regarding date of issue of certificate. 5) In the facts and circumstances of the case and in Law the Ld.CIT(A) has failed to appreciate that the penalty show- cause notice u/s 274 r.w.s. 271(1)(c) does not mention any of two limbs on which penalty was initiated that entails the notice bad-in-Law. 6) The appellant urge to condone the delay in filing of the appeal before the CIT (A) in view of principles of natural justice taking in to consideration medical certificate and an affidavit dated 11/06/2025 made in support of confirmation of the date by the concerned Medical Practitioner. 7) The appellant craves leave to modify/ alter/ revise or add any of the ground as above.” Printed from counselvise.com ITA No.1648/PUN/2025[A] 3 Findings & Analysis : 2. We have heard both the parties and perused the records. In this case, ld.CIT(A) has not condoned the delay and dismissed the appeal. In para 6.3 of the order of ld.CIT(A), the ld.CIT(A) has stated that Assessee filed a Medical Certificate of Doctor Jagtap Hospital, wherein it has been mentioned that Assessee was advised bedrest from 01.04.2021. 2.1 However, ld.CIT(A) though referred to the Medical Certificate, held that it was not sufficient cause. 3. We have perused the impugned Medical Certificate issued by Dr.T.S.Jagtap, MD, Medicine. We are of the opinion that once a Qualified Doctor has certified the illness and advised rest, there is no reason to doubt such medical certificate, unless specific evidence is available with ld.CIT(A). No specific evidence has been brought on record by ld.CIT(A) to disprove the medical certificate. In these facts and circumstances of the case, we are convinced that there was sufficient cause. Accordingly, we direct ld.CIT(A) to condone the delay and decide the appeal on merits. Ld.CIT(A) shall provide the opportunity to the Assessee. The Assessee shall file necessary details before the ld.CIT(A). Printed from counselvise.com ITA No.1648/PUN/2025[A] 4 4. It is important to mention here that the present appeal was against Penalty u/s.271(1)(c) and we have been told by ld.AR that appeal against Quantum Addition is pending before ld.CIT(A). 5. 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 09th October, 2025. Sd/- Sd/- MS.ASTHA CHANDRA Dr.DIPAK P. RIPOTE JUDICIAL MEMBER ACCOUNTANT MEMBER पपणे / Pune; ददिधंक / Dated : 09 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. आदेशधिपसधर / BY ORDER, / / TRUE COPY / Senior Private Secretary आयकर अपऩलऩय अनर्करण, पपणे/ITAT, Pune. Printed from counselvise.com "