Nazare Vikas Karykari Seva Sahakari Society Ltd, Solapur V. Income-tax Officer, Ward - 1, Pandharpur

ITA 1210/PUN/2018

• Counselvise Citation: [2022] 105 COUNSELVISE.COM (IT) 0211 (ITAT-PUNE)
• Duration Of Justice: 4 year(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-07-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2014-2015
• Appeal Filed On: 12-07-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 271B

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, PUNE SHRI S.S. GODARA, JM AND DR. DIPAK P. RIPOTE, AM ITA No. 1210/PUN/2018 A.Y. 2014-15 Nazare Vikas Karyakari Seva Sahakari Society Ltd., At & Post Nazare, Tal. Sangola, Dist. Solapur – 413 307 PAN; AACAN 3319A : Appellant Vs. The Income-tax Officer Ward 1, Pandharpur. : Respondent Appellant by : None Respondent by : Shri S.P. Walimbe Date of Hearing : 30-06-2022 Date of Pronouncement : 27-07-2022 ORDER PER S.S. GODARA, JM : This assessee's appeal for A.Y. 2014-15 is against the CIT(A)- 7, Pune’s order dated 05-04-2018 passed in case No. PN/CIT(A)-7/Wd.1/11077/2017-18 involving proceedings u/s 271B of the Income-tax Act, 1961, in short “the Act”. 2. None appears at the assessee’s behest. It is accordingly proceeded ex parte. Heard the department. Case file perused. 3. Coming to the assessee’s sole substantive ground that both the learned lower authorities have erred in law and on facts in imposing section 271B penalty of Rs. 1,41,600/-, it transpires during the course of hearing that the CIT(A)’s order under challenge affirming the same has been passed ex parte. Mr. Walimbe vehemently argued in the light of CIT(A)’s observation in para 4 page 2 that he had afforded ample opportunities of hearing to the tax-payer. The facts however, remain that the assessee had been served only once on 10-1-2018 and therefore, it can hardly be presumed that it did not intend to pursue its lower appeal per se. Faced with this situation, we are of the view that larger interest of justice would be met in case learned CIT(A) re-decides the assessee’ appeal afresh in three effective opportunities. Ordered accordingly. 2 ITA No.1210/PUN/2018 Nazare Vikas Karyakari Seva Sah. Society Ltd. A.Y. 2014-15 4. This assessee’s appeal is allowed for statistical purposes in above terms. Order pronounced in the open court on 27 th day of July 2022. Sd/- SD/- (DR. DIPAK P. RIPOTE) (SATBEER SINGH GODARA) ACCOUNTANT MEMBER JUDICIAL MEMBER Pune; Dated, this 27 TH Day of July 2022 Ankam Copy of the Order forwarded to : 1. The Appellant. 2. The Respondent. 3. The CIT (A) 7, Pune 4. The PCIT 6 Pune. 5. The D.R. ITAT A’ Bench, Pune. 5. Guard File BY ORDER, Sr. Private Secretary ITAT, Pune. /// true copy //// 3 ITA No.1210/PUN/2018 Nazare Vikas Karyakari Seva Sah. Society Ltd. A.Y. 2014-15 Date 1 Draft dictated on 30-06-2022 Sr.PS 2 Draft placed before author 07-07-2022 Sr.PS 3 Draft proposed and placed before the second Member JM/AM 4 Draft discussed/approved by second Member AM/JM 5 Approved draft comes to the Sr. PS Sr.PS 6 Kept for pronouncement on 27-07-2022 Sr.PS 7 Date of uploading of order 27-07-2022 Sr.PS 8 File sent to Bench Clerk 27-07-2022 Sr.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