IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH B, PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER . / ITA NO.689/PUN/2017 / ASSESSMENT YEAR : 2006-07 MR. GANPAT MUKUNDRAO MURKUTE, S.NO.148, SOJAS COMPLEX, PARIHAR CHOWK, AUNDH, PUNE 411007 PAN : ABHPM7278E VS. DCIT, CIRCLE-4, PUNE (APPELLANT) (RESPONDENT) / ORDER PER R.S.SYAL, VP : THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE O RDER PASSED BY THE CIT(A)-2, PUNE ON 27-01-2017 UPHOLDING P ENALTY OF RS.61,92,541/- IMPOSED BY THE ASSESSING OFFICER U/S.271 (1)(C) OF THE INCOME-TAX ACT, 1961 IN RELATION TO THE ASSESSMENT YEAR 2 006- 07. 2. WE HAVE HEARD THE LD. DR AND GONE THROUGH THE RELEVA NT MATERIAL ON RECORD. IT IS OBSERVED THAT THE LD. CIT(A) PASS ED THE EX PARTE ORDER QUA THE ASSESSEE DISMISSING THE APPEAL. CONSIDERING APPELLANT BY NONE RESPONDENT BY SHRI SUDHENDU DAS DATE OF HEARING 07-03-2019 DATE OF PRONOUNCEMENT 07-03-2019 ITA NO.689/PUN/2017 MR. GANPAT MUKUNDRAO MURKUTE 2 THE TOTALITY OF THE FACTS AND CIRCUMSTANCES OBTAINING IN THE INSTAN T CASE, WE ARE OF THE CONSIDERED OPINION THAT IT WOULD BE I N THE FITNESS OF THINGS IF THE IMPUGNED ORDER IS SET-ASIDE AND THE MATTER IS RESTORED TO THE FILE OF LD. CIT(A) FOR DECIDING THE APPEAL AF RESH AS PER LAW AFTER ALLOWING REASONABLE OPPORTUNITY OF HEARING TO THE ASSESSEE. WE ORDER ACCORDINGLY. 3. IN THE RESULT, THE APPEAL IS ALLOWED FOR STATISTICAL PURPOSES . ORDER PRONOUNCED IN THE OPEN COURT ON 07 TH MARCH, 2019. SD/- SD/- (PARTHA SARATHI CHAUDHURY) (R.S.SYAL) JUDICIAL MEMBER VI CE PRESIDENT PUNE; DATED : 07 TH MARCH, 2019 / COPY OF THE ORDER IS FORWARDED TO : 1. / THE APPELLANT; 2. / THE RESPONDENT; 3. THE CIT(A)-2, PUNE 4. 5. 6. THE PR.CIT-2, PUNE , , / DR B, ITAT, PUNE; / GUARD FILE. / BY ORDER, // TRUE COPY // SENIOR PR IVATE SECRETARY , / ITAT, PUNE ITA NO.689/PUN/2017 MR. GANPAT MUKUNDRAO MURKUTE 3 DATE 1. DRAFT DICTATED ON 07-03-2019 SR.PS 2. DRAFT PLACED BEFORE AUTHOR 07-03-2019 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. *