Shri. Premraj Dhanraj Bafna, Pune V. Income-tax Officer, Ward-9(5), Pune

ITA 258/PUN/2020

• Counselvise Citation: [2022] 106 COUNSELVISE.COM (IT) 9719 (ITAT-PUNE)
• Duration Of Justice: 2 year(s) 3 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-06-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2010-2011
• Appeal Filed On: 18-02-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER ITA Nos. 258 & 259/PUN/2020 नधा रण वष / Assessment Year : 2010-11 Pramraj Dhanraj Bafna, Jairaj Medical, Main Road, Vadgaon, Maval, Pune 412 106 Maharashtra PAN : AAPPB7423D Vs. ITO, Ward-9(5), Pune Appellant Respondent आदेश / ORDER PER R.S. SYAL, VP : These two appeals by the assessee relate to the penalties levied by the Assessing Officer and confirmed by the ld. CIT(A) u/s.271(1)(c) and 271F of the Income-tax Act, 1961 (hereinafter also called ‘the Act’) in relation to the assessment year 2010-11. 2. Having heard the ld. DR and gone through the relevant material on record, it is observed that the ld. CIT(A) passed ex parte orders qua the assessee confirming the penalties imposed by the AO. The assessee has challenged the passing of the impugned orders without granting adequate opportunity of hearing. Assessee by None Revenue by Shri M.G. Jasnani Date of hearing 07-06-2022 Date of pronouncement 07-06-2022 ITA Nos. 258 & 259/PUN/2020 Premraj Dhanraj Bafna 2 Considering the totality of the facts and circumstances of the case, we are of the considered opinion that it would be in the fitness of things if the matters concerning the penalties are sent back to the ld. CIT(A) for deciding them afresh as per law. We order accordingly. Needless to say, the assessee will be allowed a reasonable opportunity of hearing in such fresh proceedings. 3. In the result, both the appeals are allowed for statistical purposes. Order pronounced in the Open Court on 07 th June, 2022. Sd/- Sd/- (S.S.VISWANETHRA RAVI) (R.S.SYAL) JUDICIAL MEMBER VICE PRESIDENT प ु णे Pune; दनांक Dated : 07 th June, 2022 Satish ITA Nos. 258 & 259/PUN/2020 Premraj Dhanraj Bafna 3 आदेश क त ल प अ े षत/Copy of the Order is forwarded to: 1. अपीलाथ / The Appellant; 2. यथ / The Respondent; 3. 4. 5. The CIT(A)-6, Pune The Pr.CIT-5, Pune िवभागीय ितिनिध, आयकर अपीलीय अिधकरण, पुणे “B” / DR ‘B’, ITAT, Pune 6. गाड फाईल / Guard file आदेशान ु सार/ BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण ,पुणे / ITAT, Pune Date 1. Draft dictated on 07-06-2022 Sr.PS 2. Draft placed before author 07-06-2022 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. *