Balwant Baburao Vitekar (Late), Aurangabad V. Income Tax Officer, Ward-3(1), Aurangabad, Aurangabad

ITA 330/PUN/2023

AI Insights

This case involves an appeal by the assessee, Balwant Baburao Vitekar (Late), against the order of the National Faceless Appeal Centre (NFAC), Delhi, which had dismissed the assessee's appeal for non-prosecution regarding a penalty imposed for concealment of income under section 271(1)(c) of the Income Tax Act, 1961. The ITAT noted the absence of the assessee and any representative during the hearing but proceeded to hear the appeal based on the Departmental Representative's arguments and the records. The ITAT decided to remand the case back to the NFAC due to the lack of opportunity given to the assessee to contest the penalty in the first instance.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 132920 (ITAT-PUNE)
• Duration Of Justice: 1 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-05-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 03-05-2023
• Assessment Year: 2011-2012
• Appeal Filed On: 19-03-2023
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

आयकर अपीलीय अधिकरण “ए” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER आयकर अपील सं. / ITA No.330/PUN/2023 ननधाारण वषा / Assessment Year : 2011-12 Balwant Baburao Vitekar (Late) 46, Savali Shreya Nagar, Aurangabad – 431003 PAN: AAJPV4256C .......अपीलाथी / Appellant बनाम / V/s. The Income-tax Officer, Ward 3(1), Aurangabad ......प्रत्यथी / Respondent Assessee by : None Revenue by : Shri Ramnath P Murkunde सुनवाई की तारीख / Date of Hearing : 04-05-2023 घोषणा की तारीख / Date of Pronouncement : 10-05-2023 आदेश / ORDER PER S.S. VISWANETHRA RAVI, JM : This appeal by the assessee against the order dated 31-01-2023 passed by the National Faceless Appeal Centre (NFAC), Delhi [CIT(A)] for assessment year 2011-12. 2 ITA No.330/PUN/2023, A.Y. 2011-12 2. We find no representation on behalf of the assessee nor any application filed seeking adjournment. Thus, the assessee called absent and set ex-parte. Therefore, we proceed to dispose of the appeal by hearing the ld. DR and perusing the material available on record. 3. At the outset, we note that the Assessing Officer imposed penalty of Rs.57,293/- for the charge that the assessee deliberately concealed his income. The same was challenged before the NFAC, Delhi. On perusal of the impugned order at para 4.5, it reveals that the NFAC dismissed the appeal of assessee for non-prosecution. The ld. DR admits that there was no opportunity for the assessee in the first appellate proceedings. 4. As discussed above, since the Assessing Officer imposed penalty u/s 271(1)(c) of the Income Tax Act, 1961 (hereinafter referred to as „the Act‟) on the charge of concealment of income, in our opinion, which requires assistance of the assessee in prosecuting the levy of penalty proceedings before NFAC. As there is no opportunity for the assessee which is established from the impugned order, we deem it appropriate to remand the matter to the file of NFAC, Delhi for its fresh consideration. The assessee is at liberty to file evidences, if any, in support of his contentions. Thus, grounds of appeal raised by the assessee are allowed for statistical purposes. 3 ITA No.330/PUN/2023, A.Y. 2011-12 5. In the result, the appeal of assessee is allowed for statistical purposes. Order pronounced in the open court on 10 th May, 2023. Sd/- Sd/- (R.S. Syal) (S.S. Viswanethra Ravi) VICE PRESIDENT JUDICIAL MEMBER पुणे / Pune; ददनांक / Dated : 10 th May, 2023. GCVSR आदेश की प्रनतनलनप अग्रेनषत / Copy of the Order forwarded to : 1. अपीलाथी / The Appellant. 2. प्रत्यथी / The Respondent. 3. The concerned CIT, Pune. 4. नवभागीय प्रनतनननध, आयकर अपीलीय अनधकरण, “ए” बेंच, पुणे / DR, ITAT, “A” Bench, Pune. 5. गार्ा फ़ाइल / Guard File./नपत प्रनत// True Copy// आदेशानुसार / BY ORDER, //True Copy// वरिष्ठ निजी सनिव / Sr. Private Secretary आयकि अपीलीय अनिकिण ,पुणे / ITAT, Pune