Nirmal Traders, Aurangabad V. Assistant Commissioner of Income-Tax, CPC - TDS, Ghaziabad

ITA 448/PUN/2021

• Counselvise Citation: [2022] 106 COUNSELVISE.COM (IT) 5239 (ITAT-PUNE)
• Duration Of Justice: 11 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-09-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2017-2018
• Appeal Filed On: 28-09-2021
• Result in Favour of: Matter Remanded
• Court: TRIBUNAL
• Section: 201

Judgement Text

आयकर अपील य अ धकरण “बी” यायपीठ प ु णे म । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI R.S.SYAL, VICE PRESIDENT AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER आयकर अपील सं. / ITA No.448/PUN/2021 नधा रण वष / Assessment Year : 2017-18 Nirmal Traders, Shop No.5, Survey No.211, Harsul Savangi, Aurangabad – 431 201 Maharashtra PAN : AAIFN8118L Vs. ITO, Ward-2(4), Aurangabad (Appellant) Respondent) Assessee by : None Revenue by : Shri Ramesh P. Murkunde स ु नवाई क तार ख / Date of Hearing : 20.09.2022 घोषणा क तार ख / Date of Pronouncement: 20.09.2022 आदेश / ORDER PER R.S.SYAL, VP: This appeal by the assessee is directed against the order passed by the National Faceless Appeal Centre (NFAC), Delhi on 27-08-2021 confirming the penalty of Rs.10,000/- imposed by the Assessing Officer (AO) u/s.272A of the Income-tax Act, 1961 (hereinafter also called ‘the Act’). 2. Briefly stated, the facts of the case are that the AO issued notice u/s.142(1) on 12-07-2019 which was served upon the assessee but remained uncomplied with. On being show caused as to why penalty u/s.272A(1)(d) be not imposed, the assessee neither attended the 2 ITA No.448 /PUN/2021 Nirmal Traders proceedings nor filed any reply. This led to the imposition of penalty of Rs.10,000/-, which came to be affirmed in the first appeal. 3. We have heard the ld. DR and gone through the relevant material on record. There is no appearance from the side of the assessee. As such, we are going to dispose of the appeal ex parte qua the assessee on merits. It is seen that the assessee did not attend the proceedings before the AO. It was stated before the ld. CIT(A) that the notice, leading to the imposition of penalty, was sent at the address of the erstwhile Chartered Accountant and was never served on the assessee. In view of the above factual scenario, it is clear that the penalty has been imposed without giving proper opportunity of hearing to the assessee. Under these circumstances, we are of the considered opinion that the ends of justice would meet adequately if the impugned order is set-aside and the matter is restored to the file of AO. We order accordingly and direct him to pass the penalty order afresh after allowing reasonable opportunity of hearing to the assessee. 4. In the result, the appeal is allowed for statistical purposes Order pronounced in the Open Court on 20 th day of September, 2022. Sd/- Sd/- PARTHA SARATHI CHAUDHURY R.S.SYAL JUDICIAL MEMBER VICE PRESIDENT प ु णे / Pune; #दनांक / Dated : 20 th September, 2022 Satish 3 ITA No.448 /PUN/2021 Nirmal Traders आदेश क त ल प अ े षत / Copy of the Order forwarded to : 1. अपीलाथ& / The Appellant. 2. '(यथ& / The Respondent. 3. The concerned CIT(Appeals) 4. The concerned CIT. 5. )वभागीय ' त न ध, आयकर अपील य अ धकरण, “A” ब च, प ु णे / DR, ITAT, “A” Bench, Pune. 6. गाड फ़ाइल / Guard File. // True Copy // आदेशान ु सार / BY ORDER, // True Copy // Senior Private Secretary आयकर अपील य अ धकरण, प ु णे / ITAT, Pune. Date 1. Draft dictated on 20-09-2022 Sr.PS 2. Draft placed before author 20-09-2022 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. *