Mohan Bansilal Bhutada, Beed V. Income Tax Officer Ward-2(4), Beed, Beed

ITA 593/PUN/2023

AI Insights

The case involves six appeals by the assessee, Mohan Bansilal Bhutada, against the common order passed by the National Faceless Appeal Centre (NFAC), Delhi, concerning the assessment years 2009-10, 2010-11, and 2011-12. The appeals were consolidated due to the similarity in issues and facts. The primary contention revolved around the penalty levied under section 271(1)(c) of the Income Tax Act, which was based on the satisfaction recorded in the assessment order. However, since the quantum appeals were restored to the CIT(A), the Tribunal found it appropriate to remand the penalty issue as well, allowing the assessee to present any supporting evidence.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 132951 (ITAT-PUNE)
• Duration Of Justice: 1 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-06-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 18-06-2023
• Assessment Year: 2009-2010
• Appeal Filed On: 16-05-2023
• Other Referred Cases: ITA Nos. 587, 590, 591, 594 & 596/PUN/2023
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 271(1)(c)

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 Nos.588, 589, 592, 593, 595 & 597/PUN/2023 धििाारण वर्ा / Assessment Years : 2011-12, 2009-10 & 2010-11 Mohan Bansilal Bhutada, Gajanan Nagar, Kolher Road, Gevrai, District Beed – 431127 PAN : ANAPB1342B ......अपीलार्थी / Appellant बिाम / V/s. The Income Tax Officer, Ward – 2(4), Beed ......प्रत्यर्थी / Respondent Assessee by : Shri Digambar Surwase Revenue by : Shri Ramnath P. Murkunde सुनवाई की तारीख / Date of Hearing : 19-06-2023 घोषणा की तारीख / Date of Pronouncement : 19-06-2023 आदेश / ORDER PER BENCH : All these six appeals by the assessee against the common order dated 21-03-2023 passed by the National Faceless Appeal Centre (“NFAC”), Delhi for assessment years 2011-12, 2009-10 and 2010-11, respectively. 2. Since, the issues raised in all these appeals are similar basing on the same identical facts, we proceed to hear all these appeals together and to pass a consolidated order for the sake of convenience. 2 ITA Nos. 588, 589, 592, 593, 595 & 597/PUN/2023, A.Ys. 2011-12, 2009-10 & 2010-11 3. First, we shall take up appeal in ITA No. 588/PUN/2023 for A.Y. 2011-12. 4. At the outset, we note that the ld. AR, Shri Digambar Surwase placed on record consolidated order dated 14-06-2023 passed by this Tribunal in ITA Nos. 587, 590, 591, 594 & 596/PUN/2023 for A.Ys. 2009-10, 2010-11 and 2011-12 in assessee’s own case and submitted that this Tribunal restored all the quantum appeals to the file of CIT(A) and prayed to remand the present appeal also to the file of CIT(A). On perusal of the consolidated order dated 14-06-2023 passed by this Tribunal, we find that the quantum appeals were restored to the file of CIT(A) for disposal of appeals on merits and since, the present appeal filed against the order of AO for levy of penalty u/s. 271(1)(c) of the Act, in our opinion, requires to be remand to the file of CIT(A) as for the reason that the satisfaction to initiate penalty proceedings was based on satisfaction recorded in the assessment order which was not in existence as the same quantum appeals restored to the file of CIT(A) by this Tribunal. Therefore, we deem it proper to remand the issue in the present appeal to the file of CIT(A) for its fresh examination in terms of outcome in the quantum appeals. The assessee is liberty to file evidences, if any, in support of its claim. Thus, the appeal of the assessee is allowed for statistical purpose. ITA Nos. 589, 592, 593, 595 & 597/PUN/2023. 5. We find that the issues raised in the appeal and the facts in ITA Nos.589, 592, 593, 595 & 597/PUN/2023 are identical to ITA No.588/PUN/2023 except the variance in amount. Since, the facts in ITA Nos.589, 592, 593, 595 & 597/PUN/2023 are similar to ITA 3 ITA Nos. 588, 589, 592, 593, 595 & 597/PUN/2023, A.Ys. 2011-12, 2009-10 & 2010-11 No.588/PUN/2023, the findings given by us while deciding the appeal of assessee in ITA No.588/PUN/2023 would mutatis mutandis apply to ITA Nos.589, 592, 593, 595 & 597/PUN/2023, as well. Accordingly, all the appeals of the assessee are allowed for statistical purposes. 6. In the result, all the appeals of the assessee are allowed for statistical purposes. Order pronounced in the open court on 19 th June, 2023. Sd/- Sd/- (R.S. Syal) (S.S. Viswanethra Ravi) VICE PRESIDENT JUDICIAL MEMBER पुणे / Pune; दिनाांक / Dated : 19 th June, 2023. रदव आदेश की प्रधिधलधप अग्रेधर्ि / Copy of the Order forwarded to : 1. अपीलार्थी / The Appellant. 2. प्रत्यर्थी / The Respondent. 3. The concerned CIT, Pune. 4. दवभागीय प्रदतदनदि, आयकर अपीलीय अदिकरण, “ए” बेंच, पुणे / DR, ITAT, “A” Bench, Pune. 5. गार्ड फ़ाइल / Guard File. //सत्यादपत प्रदत// True Copy// आिेशानुसार / BY ORDER, वररष्ठ दनजी सदचव / Sr. Private Secretary आयकर अपीलीय अदिकरण ,पुणे / ITAT, Pune