Sidary Namdev Biradar, Pune V. Income Tax Officer, Ward-6(1), Pune, Pune

ITA 63/PUN/2024

• Counselvise Citation: [2024] 101 COUNSELVISE.COM (IT) 7121 (ITAT-PUNE)
• Duration Of Justice: 4 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-05-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 19-05-2024
• Assessment Year: 2011-2012
• Appeal Filed On: 09-01-2024
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: MISS LAJARI OSWAL
• Section: 271(1)(c)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI S.S. GODARA, JUDICIAL MEMBER AND SHRI G.D. PADMAHSHALI, ACCOUNTANT MEMBER ITA No.63/PUN/2024 निर्धारण वषा / Assessment Year : 2011-12 Sidary Namdev Biradar Radiant Terrace, Flat No.103, Floor No.1, SRPF Road, Ramtekdi, Hadapsar, Pune – 411013 PAN : AJMPB7193E Vs. ITO, Ward 6(1), Pune Appellant Respondent आदेश / ORDER PER S.S. GODARA, JM : This assessee‟s appeal for AY 2011-12 arises against the NFAC, Delhi‟s order dated 14-11-2013 passed in case No. ITBA/NFAC/S/250/2023-24/1057933173(1) in proceedings under Section 271(1)(c) of the Income Tax Act, 1961, in short „the Act‟. Heard both the parties. Case file perused. Assessee by Miss Lajari Oswal Revenue by Shri Sourabh Nayak, Addl.CIT Date of hearing 20-05-2024 Date of pronouncement 21-05-2024 ITA No.63/PUN/2024 Sidary Namdev Biradar 2 2. It emerges at the outset during the course of hearing that there is hardly any need for us to delve in the relevant factual matrix at length so far as the assessee‟s instant penalty appeal is concerned. Once the tribunal‟s order in his appeal in ITA No.65/PUN/2024, dated 01.05.2024 has restored the corresponding quantum issue(s) back to this NFAC itself for afresh appropriate adjudication. That being the case, we are of the considered view that the assessee‟s instant corresponding penalty appeal also deserves to follow suit so as to avoid multiplicity of proceedings. Ordered accordingly. 3. This assessee‟s appeal is allowed for statistical purposes in above terms. Order pronounced in the Open Court on 21 st May, 2024. Sd/- Sd/- (G.D. PADMAHSHALI) (S.S. GODARA) ACCOUNTANT MEMBER JUDICIAL MEMBER प ु णे Pune; ददिधांक Dated : 21 st May, 2024 GCVSR ITA No.63/PUN/2024 Sidary Namdev Biradar 3 आदेश की प्रतिलिपि अग्रेपिि/Copy of the Order is forwarded to: 1. अपीऱधर्थी / The Appellant; 2. प्रत्यर्थी / The Respondent; 3. The Pr.CIT(A), Pune 4. विभागीय प्रविविवि, आयकर अपीलीय अविकरण, पुणे “B” / DR „B‟, ITAT, Pune 5. गार्ड फाईल / Guard file आदेशान ु सार/ BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अविकरण ,पुणे / ITAT, Pune Date 1. Draft dictated on 20-05-2024 Sr.PS 2. Draft placed before author 20-05-2024 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.