DEEPAK DATTARAM KADAM, MUMBAI V. ACIT RANGE 25(2), MUMBAI

ITA 2582/MUM/2022

AI Insights

The case involves an appeal by Deepak Dattaram Kadam against a penalty of Rs. 51,19,555 imposed under Section 271D of the Income Tax Act for violation of Section 269SS. The penalty was confirmed by the CIT(A) in an ex parte order, as the assessee did not receive the notice due to it being sent to an old email address. The Tribunal found that the assessee's updated email ID was not used for communication, leading to the decision to remand the case back to the CIT(A) for a fresh hearing.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 302356 (ITAT-MUMBAI)
• Duration Of Justice: 5 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-03-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Next Hearing Date: 17-01-2023
• Assessment Year: 2014-2015
• Appeal Filed On: 09-10-2022
• Laws Referred To: Section 271D, Section 269SS
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Set aside

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, ‘D‘ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI GAGAN GOYAL, ACCOUNTANT MEMBER ITA No.2582/Mum/2022 (Assessment Year :2014-15) Deepak Dattaram Kadam 152/153, Shivaji Nagar No.1, K.K. Ganguly Marg, Juhu Tara Road Juhu, Santacruz (W) Mumbai – 400 049 Vs. A.C.I.T. Range 25(2) Room No.C-10, 5 th Floor, Bandra Kurla Complex Pratyakshakar Bhavan Bandra (E) Mumbai – 400 051 PAN/GIR No.AJVPK5791Q (Appellant) .. (Respondent) Assessee by Shri Shashank Mehta Revenue by Smt. Mahita Nair Date of Hearing 18/01/2023 Date of Pronouncement 31/03/2023 आदेश / O R D E R PER AMIT SHUKLA (J.M): The aforesaid appeal has been filed by the assessee, against order dated 24/08/2022, passed by NFAC Delhi, in relation to the penalty proceedings u/s.271D for the A.Y.2014-15. 2. The assessee is mainly aggrieved by levy of penalty of Rs.51,19,555/- u/s.271D in violation of Section 269SS of the Act ITA No.2582/Mum/2022 Shri Deepak Dattaram Kadam 2 and passing of exparte order by the ld. CIT(A). Before us ld. Counsel submitted that only one notice was sent from the NFAC Centre but was sent on earlier e-mail ID and assessee has already updated the e-mail ID on the portal. Thus, assessee was not given any opportunity of hearing before the First Appellate authority. Accordingly, the exparte order passed by the ld. CIT (A) confirming the penalty should be set aside and matter should be restored back to the file of the ld. CIT (A) to decide afresh in accordance with law after considering the explanations as well as submissions of the assessee. The ld. DR also does not have any objection. The matter is remanded back to the file of the First Appellate authority. 3. After considering the aforesaid submissions and on perusal of the records, we find that the notice was sent from NFAC on 27/07/2022 fixing the appeal for hearing on 05/08/2022. Thereafter, the ld. CIT (A) has dismissed the assessee’s appeal exparte. As informed by the ld. Counsel, the said notice was sent on a wrong e-mail ID, whereas the assessee has already updated the e-mail ID on ITD portal. Accordingly, the notice sent on earlier e-mail ID cannot be complied with. Under these circumstances, we are remanding back the appeal to the file of the First Appellate authority to decide the appeal afresh in accordance with law after giving due opportunity of hearing to the assessee to represent his case. Accordingly, the appeal of the assessee is allowed for statistical purposes. ITA No.2582/Mum/2022 Shri Deepak Dattaram Kadam 3 4. In the result, appeal of the assessee is allowed for statistical purposes. Order pronounced on 31 st March, 2023 Sd/- (GAGAN GOYAL) Sd/- (AMIT SHUKLA) ACCOUNTANT MEMBER JUDICIAL MEMBER Mumbai; Dated 31/03/2023 KARUNA, sr.ps Copy of the Order forwarded to : BY ORDER, (Asstt. Registrar) ITAT, Mumbai 1. The Appellant 2. The Respondent. 3. CIT 4. DR, ITAT, Mumbai 5. Guard file. //True Copy//