Deepak Jaybhagwan Agarwak,L/H Of Shri Jaybhagwan Sadhuram Agarwal, Pune V. Income-tax Officer, Ward - 8(1), Pune

ITA 1037/PUN/2018

• Counselvise Citation: [2022] 105 COUNSELVISE.COM (IT) 0213 (ITAT-PUNE)
• Duration Of Justice: 4 year(s) 1 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-07-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2013-2014
• Appeal Filed On: 07-06-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 271(1)(c)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI S.S. GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER ITA No.1037/PUN/2018 निर्धारण वषा / Assessment Year : 2013-14 Shri Deepak Jaybhagwan Agarwal L/H of Shri Jaybhagwan Sadhuram Agarwal 212, Agarwal Niwas, Gawali Nagar, Bhosari, Pune – 411026 PAN : AANPA4880H Vs. ITO, Ward 8(1), Pune Appellant Respondent आदेश / ORDER PER S.S. GODARA, JM : This assessee‟s appeal for AY 2013-14 arises against the CIT(A)-8, Pune‟s order dated 19-01-2018 passed in case No.PN/CIT(A)-8/ITO, Wd.8(1)/658/2017-18/595, in proceedings under Section 271(1)(c) of the Income Tax Act, 1961, in short „the Act‟. Case called twice. None appears at the assessee‟s behest. He is accordingly proceeded ex-parte. Assessee by None Revenue by Shri M.G. Jasanani Date of hearing 14-07-2022 Date of pronouncement 27-07-2022 ITA No.1037/PUN/2018 2 2. A perusal of the case file suggests at the outset that the original assessee herein Shri Jaybhagwan Sadhuram Agarwal had expired on 05.02.2015 whereas the Assessing Officer‟s penalty proceedings stood finalized on 30.09.2016. That being the case, we quote CIT vs. Smt. S. Gowri (2019) 417 ITR 45 (Mad) that pending penalty proceedings before the Assessing Officer do not survive after on an assessee‟s demise. Faced with this situation, Mr. Jasanani vehemently argued that both the learned lower authorities have rightly imposed the impugned penalty after holding the assessee to have concealed his taxable income which could be unearthed only during the course of search at his premises on 12.09.2013. Be that as it may, once we have held that the assessee had expired during the course of penalty proceedings itself pending before the Assessing Officer could pass his section 271(1)(c) order, all these facts stand rendered academic. Ordered accordingly. 3. This assessee‟s appeal is allowed in above terms. Order pronounced in the Open Court on 27 th July, 2022. Sd/- Sd/- (DIPAK P. RIPOTE) (S.S. GODARA) ACCOUNTANT MEMBER JUDICIAL MEMBER प ु णे Pune; ददिधांक Dated : 27 th July, 2022 GCVSR ITA No.1037/PUN/2018 3 आदेश की प्रतिलिपि अग्रेपिि/Copy of the Order is forwarded to: 1. अपीऱधर्थी / The Appellant; 2. प्रत्यर्थी / The Respondent; 3. The CIT(A)-8, Pune 4. 5. The Pr.CIT-5, Pune विभागीय प्रविविवि, आयकर अपीलीय अविकरण, पुणे “B” / DR „B‟, ITAT, Pune 6. गार्ड फाईल / Guard file आदेशान ु सार/ BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अविकरण ,पुणे / ITAT, Pune Date 1. Draft dictated on 14-07-2022 Sr.PS 2. Draft placed before author 26-07-2022 Sr.PS 3. Draft proposed & placed before the second member JM 4. Draft discussed/approved by Second Member. JM 5. Approved Draft comes to the Sr.PS/PS Sr.PS 6. Kept for pronouncement on Sr.PS 7. Date of uploading order Sr.PS 8. File sent to the Bench Clerk Sr.PS 9. Date on which file goes to the Head Clerk 10. Date on which file goes to the A.R. 11. Date of dispatch of Order.