SHRIKANT GAJANAN VYAVAHARE, KAMATWADE V. INCOME TAX OFFICER, NASHIK

ITA 372/PUN/2024

• Counselvise Citation: [2024] 101 COUNSELVISE.COM (IT) 6248 (ITAT-PUNE)
• Duration Of Justice: 4 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-06-2024
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 26-06-2024
• Assessment Year: 2016-2017
• Appeal Filed On: 07-02-2024
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 271(1)(c)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND SHRI VINAY BHAMORE, JUDICIAL MEMBER ITA No.372/PUN/2024 Assessment Year : 2016-17 Shrikant Gajanan Vyavahare Plot No.06, S No.16/3/1, Samarth Bungla, Near Modakeshwar Mandir, Modakeshwar Nagar, Kamatwade Nashik, Nashik – 422010 Vs. ITO, Nashik PAN: AAKPV1138N (Appellant) (Respondent) Assessee by : None Department by : Shri Sourabh Nayak, Addl.CIT Date of hearing : 27-06-2024 Date of pronouncement : 27-06-2024 O R D E R PER R. K. PANDA, VP : This appeal filed by the assessee is directed against the order dated 29.09.2022 of the CIT(A) / NFAC, Delhi confirming the penalty of Rs.82,093/- levied by the Assessing Officer u/s 271(1)(c) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’). 2. None appeared on behalf of the assessee at the time of hearing despite service of notice. 3. The Ld. DR filed a copy of the order of the Tribunal vide ITA No.893/PUN/2023, order dated 14.02.2024 for assessment year 2016-17 wherein 2 ITA No.372/PUN/2024 identical grounds have been raised by the assessee challenging the penalty levied by the Assessing Officer at Rs.82,093/- which has been sustained by the CIT(A) / NFAC. He submitted that the Tribunal in the said order has restored the issue to the file of CIT(A) / NFAC for de novo adjudication. Therefore, this being a duplicate appeal filed by the same assessee for the same assessment year, the same should be dismissed. 4. We have heard the Ld. DR and perused the orders of the Assessing Officer and the CIT(A) / NFAC. A perusal of the order of the Tribunal vide ITA No.893/PUN/2023, dated 14.02.2024, it is seen that the assessee in the said appeal has challenged the order dated 29.09.2022 of the CIT(A) / NFAC levying the penalty of Rs.82,093/- levied by the Assessing Officer u/s 271(1)(c) of the Act. Thus, this is a duplicate appeal filed by the same assessee for the same assessment year and therefore, is liable to be dismissed. We, accordingly, dismiss the appeal filed by the assessee being a duplicate appeal. 5. In the result, the appeal filed by the assessee is dismissed. Order pronounced in the open Court on 27 th June, 2024. Sd/- Sd/- (VINAY BHAMORE) (R. K. PANDA) JUDICIAL MEMBER VICE PRESIDENT प ु णे Pune; दिन ांक Dated : 27 th June, 2024 GCVSR 3 ITA No.372/PUN/2024 आदेश की प्रतितिति अग्रेतिि/Copy of the Order is forwarded to: 1. अपीलार्थी / The Appellant; 2. प्रत्यर्थी / The Respondent 3. 4. The concerned Pr.CIT, Pune DR, ITAT, ‘B’ Bench, Pune 5. गार्ड फाईल / Guard file. आदेशानुसार/ BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अधिकरण ,पुणे / ITAT, Pune S.No. Details Date Initials Designation 1 Draft dictated on 27.06.2024 Sr. PS/PS 2 Draft placed before author 27.06.2024 Sr. PS/PS 3 Draft proposed & placed before the Second Member JM/AM 4 Draft discussed/approved by Second Member AM/AM 5 Approved Draft comes to the Sr. PS/PS Sr. PS/PS 6 Kept for pronouncement on Sr. PS/PS 7 Date of uploading of Order Sr. PS/PS 8 File sent to Bench Clerk Sr. PS/PS 9 Date on which the file goes to the Head Clerk 10 Date on which file goes to the A.R. 11 Date of Dispatch of order