M/s.Nilon's Enterprises, Pune V. Joint Commissioner of Income tax, Range -2, Pune

ITA 639/PUN/2022

AI Insights

The case involves an appeal by Nilons Enterprises Pvt. Ltd. against the order of the National Faceless Assessment Centre (NFAC), Delhi, which imposed a penalty under section 271D of the Income Tax Act for the assessment year 2016-17. The CIT(A), NFAC, Delhi had confirmed this penalty ex-parte due to the non-compliance of the assessee to multiple notices regarding the hearing dates. The assessee contended that they did not receive these notices and requested a re-hearing. The Departmental Representative did not object to the remand of the case. Consequently, the Tribunal decided to remand the case for a fresh assessment, emphasizing the importance of justice and fair hearing.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 133032 (ITAT-PUNE)
• Duration Of Justice: 1 year(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-09-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Next Hearing Date: 11-09-2023
• Assessment Year: 2016-2017
• Appeal Filed On: 23-08-2022
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 271D

Judgement Text

आयकर अपीलीय अधिकरण “सी” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER आयकर अपील सं. / ITA No.639/PUN/2022 धििाारण वर्ा / Assessment Year : 2016-17 Nilons Enterprises Pvt. Ltd., (Sanghavi Foods Pvt. Ltd. now merged with Nilons Enterprises Pvt. Ltd.), Sr. No. 110/11/23, 6 th Floor, Baner BizBay, Baner, Pune-411045 PAN : AABCN8601N ......अपीलार्थी / Appellant बिाम / V/s. JCIT, Range – 2, Pune ......प्रत्यर्थी / Respondent Assessee by : Shri Nikhil Pathak Revenue by : Shri Shashank Deogadkar सुिवाई की तारीख / Date of Hearing : 12-09-2023 घोर्णा की तारीख / Date of Pronouncement : 20-09-2023 आदेश / ORDER PER S.S. VISWANETHRA RAVI, JM : This appeal by the assessee against the order dated 27-06-2022 passed by National Faceless Assessment Centre, Delhi (“NFAC”) for assessment year 2016-17, wherein, penalty imposed by the AO u/s. 271D of the Act and confirmed the CIT(A), NFAC, Delhi ex-parte of the assessee. 2. At the outset, it is noted from para 4 of the impugned order, wherein, the CIT(A), NFAC, Delhi issued three notices dated 02-02-2021, 01-12- 2021 and 13-06-2022 intimating the assessee the dates of hearing on 12- 2 ITA No.639/PUN/2022, A.Y. 2016-17 02-2021, 14-12-2021 and 17-06-2022, respectively and there was no compliance by the assessee in response to such notices as it is established through remarks column in para 4 of the impugned order. The ld. AR submits that no notice was received by the assessee and now the assessee is ready to comply with the notices and requested to give another opportunity for the assessee to prosecute its case before the CIT(A), NFAC, Delhi. The ld. DR reported no objection in remanding the matter to the file of CIT(A), NFAC, Delhi. Thus, taking into consideration the facts and circumstances of the case and in the interest of justice, we deem it proper to remand the matter to the file of CIT(A), NFAC, Delhi for its fresh consideration. The assessee is liberty to file evidences, if any, in support of its claim. Thus, the grounds raised by the assessee are allowed for statistical purpose. 3. In the result, the appeal of assessee is allowed for statistical purpose. Order pronounced in the open court on 20 th September, 2023. Sd/- Sd/- (R.S. Syal) (S.S. Viswanethra Ravi) VICE PRESIDENT JUDICIAL MEMBER पुणे / Pune; ददिांक / Dated : 20 th September, 2023. रधव आदेश की प्रधतधलधप अग्रेधर्त / Copy of the Order forwarded to : 1. अपीलार्थी / The Appellant. 2. प्रत्यर्थी / The Respondent. 3. The concerned CIT, Pune. 4. धवभागीय प्रधतधिधि, आयकर अपीलीय अधिकरण, “सी” बेंच, पुणे / DR, ITAT, “C” Bench, Pune. 5. गार्ा फ़ाइल / Guard File. //सत्याधपत प्रधत// True Copy// आदेशािुसार / BY ORDER, वररष्ठ धिजी सधचव / Sr. Private Secretary आयकर अपीलीय अधिकरण ,पुणे / ITAT, Pune