Ambika Vitthal Dhawale, Pune V. Deputy Commissioner of Income-tax, Circle - 6, Pune

ITA 1553/PUN/2017

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 3045 (ITAT-PUNE)
• Duration Of Justice: 3 year(s) 4 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-11-2020
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: A
• Assessment Year: 2010-2011
• Appeal Filed On: 20-06-2017
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: SHIVANAND H KALAKERI
• Section: 271(1)(c)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, PUNE (THROUGH VIRTUAL COURT) BEFORE SHRI INTURI RAMA RAO, AM AND SHRI S. S. VISWANETHRA RAVI, JM . / ITA NOS.1552 & 1553/PUN/2017 / ASSESSMENT YEARS : 2009-10 & 2010-11 AMBIKA VITTHAL DHAWALE, FLAT NO.103/2/B, RAMNAGARI, SHASTRI CHOWK, BHOSARI, PUNE-411012. PAN : AANPD1486A ....... / APPELLANT / V/S. DCIT, CIRCLE-8, PUNE. / RESPONDENT ASSESSEE BY : SHRI SUHAS P. BORA REVENUE BY : SHRI SHIVANAND H. KALAKERI / DATE OF HEARING : 05.11.2020 / DATE OF PRONOUNCEMENT : 05.11.2020 / ORDER PER INTURI RAMA RAO, AM: THESE ARE THE APPEALS FILED BY THE ASSESSEE DIRECTED AGAINST THE COMMON ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS)-9, PUNE (CIT(A) FOR SHORT) DATED 31.03.2017 FOR THE ASSESSMENT YEARS 2009-10 AND 2010-11 CONFIRMING LEVY OF PENALTY U/S 271(1)(C) OF THE INCOME TAX ACT, 1961 (THE ACT FOR SHORT). 2. BEFORE US, IT WAS SUBMITTED THAT THE TRIBUNAL IN THE QUANTUM APPEAL VIDE ITA NOS.978 & 979/PUN/2014 FOR THE ASSESSMENT YEARS 2009-10 & 2010-11, ORDER DATED 05.04.2018 RESTORED THE ISSUE OF ADDITION TO THE FILE OF THE ASSESSING OFFICER. IT APPEARS THAT THE IMPUGNED ORDERS WERE PASSED BEFORE PASSING THE ORDERS IN QUANTUM APPEAL BY THE TRIBUNAL. THEREFORE, THE 2 ITA NOS.1552 & 1553/PUN/2017 MATTERS ARE RESTORED TO THE FILE OF THE ASSESSING OFFICER IN TERMS OF THE PROVISIONS OF SECTION 275(1)(A) OF THE ACT TO PASS THE PENALTY ORDERS ON THE BASIS OF ORDER GIVING EFFECT TO THE TRIBUNALS ORDER IN QUANTUM APPEAL. 3. IN THE RESULT, THE APPEALS FILED BY THE ASSESSEE STAND PARTLY ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED ON THIS 05 TH DAY OF NOVEMBER, 2020. SD/- SD/- (S. S. VISWANETHRA RAVI) (INTURI RAMA RAO) / JUDICIAL MEMBER / ACCOUNTANT MEMBER / PUNE; / DATED : 05 TH NOVEMBER, 2020. SUJEET / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT. 2. / THE RESPONDENT. 3. THE CIT(A)-9, PUNE. 4. THE PR. CIT-5, PUNE. 5. , , , / DR, ITAT, A BENCH, PUNE. 6. / GUARD FILE. / BY ORDER, // TRUE COPY // SENIOR PRIVATE SECRETARY , / ITAT, PUNE.