Civil & Electrical Projects Constructing Co (India) Private Limited.., Pune V. Income Tax Officer, Ward - 1(!), Pune, Pune

ITA 29/PUN/2023

AI Insights

The case involves Civil & Electrical Projects Constructing Co.(I) Pvt. Ltd., the appellant, contesting a penalty imposed by the Income Tax Officer, Ward-1(1), Pune, under section 271(1)(c) of the Income-tax Act, 1961 for the assessment year 2012-13. The penalty appeal arose from a previous assessment order under section 144 read with section 254, which was confirmed ex-parte. The tribunal noted the appellant's inability to prosecute the appeal at the first appellate authority and remanded the quantum proceedings back to the NFAC. Consequently, the tribunal found it appropriate to remand the penalty matter as well, pending the outcome of the quantum appeals.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 136203 (ITAT-PUNE)
• Duration Of Justice: 5 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-07-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 03-07-2023
• Assessment Year: 2012-2013
• Appeal Filed On: 05-01-2023
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 271(1)(c); 144; 250

Judgement Text

॥ आयकर अपीलीय न्यायाधिकरण, पुणे “ए” न्यायपीठ, पुणे में ॥ ITAT-Pune Page 1 of 2 IN THE INCOME TAX APPELLATE TRIBUNAL, PUNE “A” BENCH, PUNE BEFORE SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER AND SHRI G. D. PADMAHSHALI, ACCOUNTANT MEMBER आयकर अपऩल सं. / ITA No. 29/PUN/2023 निर्धारण वर्ा / Assessment Year : 2012-13 Civil & Electrical Projects Constructing Co.(I) Pvt. Ltd., Shaan Education Society, Sr.1/1-1, Next to Bramha Estate, Kondhwa, Pune – 411 048 PAN: AAEFC3943Q . . . . . . . अपऩलधथी / Appellant बनाम / V/s Income Tax Officer, 1(1), Pune . . . . . . . प्रत्यथी / Respondent द्वारा / Appearances Assessee by : Shri Bhuvanesh Kankani Revenue by : Shri Ramnath P. Murkunde सपिवधई की तधरऩख / Date of conclusive Hearing : 04/07/2023 घोर्णध की तधरऩख / Date of Pronouncement : 06/07/2023 आदेश / ORDER PER G. D. PADMAHSHALI, AM; This appeal of the assessee for assessment year [for short ‘AY’] 2012-13 is assailed against the first appellate order of National Faceless Appeal Centre, Delhi [for short ‘NFAC’] dt. 15/11/2022 passed u/s 250 of the Income-tax Act, 1961 [for short ‘the Act’], which emanated out of penalty order [for short ‘PO’] of Income Tax Officer, Ward-1(1), Pune [for short ‘AO’] u/s 271(1)(c) of the Act dt. 25/03/2022. Civil & Electrical Projects Constructing Co.(India) Pvt. Ltd., ITA No.29/PUN/2023 A.Y. 2012-13 ITAT-Pune Page 2 of 2 2. Heard the rival contention, perused the case record and we note that, in this case an assessment u/s 144 r.w.s. 254 of the Act was framed on 28/09/2021 which was confirmed ex-parte by the Ld. CIT(A) vide his order dt. 21/02/2019. Considering the appellant’s inability to prosecute the appeal before first appellate authority, the quantum proceedings were remanded back to the file of Ld. NFAC by the Co-ordinate bench vide ITA No. 766/PUN/2019 dt. 16/08/2019. 3. Undisputedly, the present penalty appeal is emanating out of aforestated quantum appeal which is pending before Ld. NFAC, therefore this levy of penalty u/s 271(1)(c) of the Act also deserves to be considered de-nova upon conclusive adjudication of quantum appeals. For the reasons, we deem the matter of levy of penalty also deserves to be remanded ot Ld. NFAC for fresh adjudication, ergo ordered accordingly. 4. In result, the appeal is ALLOWED FOR STATISTCIAL PURPOSES. In terms of rule 34 of ITAT Rules, the order pronounced in the open court on this Thursday 06th day of July, 2023. -S/d- -S/d- PARTHA SARATHI CHAUDHURY G. D. PADMAHSHALI JUDICIAL MEMBER ACCOUNTANT MEMBER पुणे / PUNE ; दिन ांक / Dated : 06 th day of July, 2023. आदेश की प्रधिधलधप अग्रेधिि / Copy of the Order forwarded to : 1. The Appellant. 2. The Respondent. 3. The Pr.CIT, -1, Pune (MH-India) 4. The NFAC, Delhi, New Delhi 5. DR, ITAT, Pune Bench ‘A’, Pune 6. गधर्ाफ़धइल / Guard File. Ashwini By Order Sr. Private Secretary आयकर अपीलीय न्य य दिकरण, पुणे / ITAT, Pune.