Naushad Ahmed Shaikh, Pune V. Additional Commissioner of Income Tax, Range-9, Pune, Pune

ITA 773/PUN/2022

AI Insights

The case involves an appeal by Naushad Ahmed Shaikh against the order of the CIT(A), National Faceless Appeal Centre, Delhi, concerning the assessment year 2016-17. The primary contention was the lack of opportunity for the assessee to present his case during the penalty proceedings under section 271D of the Income Tax Act. The Tribunal noted the absence of any supporting contentions or arguments from the assessee in the initial proceedings and acknowledged the oversight in not providing a hearing opportunity. Consequently, the Tribunal decided to remand the matter back to the CIT(A) for a comprehensive re-evaluation, allowing the assessee to submit relevant evidence.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 132935 (ITAT-PUNE)
• Duration Of Justice: 2 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-01-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 17-01-2023
• Assessment Year: 2016-2017
• Appeal Filed On: 20-10-2022
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Set aside
• Section: 271D

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 No.773/PUN/2022 धििाारण वर्ा / Assessment Year : 2016-17 Naushad Ahmed Shaikh, Panchjanya Society, Sector No. 29, Plot No. 12, Nigdi, Pune – 411044 PAN : ABZPS0989G ......अपीलार्थी / Appellant बिाम / V/s. Addl. Commissioner of Income Tax, Range – 9, Pune ......प्रत्यर्थी / Respondent Assessee by : Shri Pramod S. Shingte Revenue by : Shri Ramnath P. Murkunde सुनवाई की तारीख / Date of Hearing : 18-01-2023 घोषणा की तारीख / Date of Pronouncement : 19-01-2023 आदेश / ORDER PER S.S. VISWANETHRA RAVI, JM : This appeal by the assessee against the order dated 26-08-2022 passed by the CIT(A), National Faceless Appeal Centre (“NFAC”), Delhi for assessment year 2016-17. 2. The ld. AR, Shri Pramod S. Shingte referring to grounds and submitted that there was no opportunity for the assessee before the NFAC, Delhi in prosecuting the penalty order passed u/s. 271D of the Act. We note from para 4 of the impugned order supports the contention of ld. AR 2 ITA No.773/PUN/2022, A.Y. 2016-17 that there was no supporting contentions and arguments of the assessee in terms of ground raised before NFAC, Delhi challenging the penalty order imposed u/s. 271D of the Act. The ld. DR fairly conceded that there was no opportunity for the assessee during the course of First Appellate proceedings and reported no objection in remanding the matter to the file of CIT(A) for its fresh consideration. 3. We have perused the case record and heard the rival contentions and also have given thoughtful consideration to the order passed by the ld. CIT(A). We find that it is an ex-parte order where rights and liabilities of the assessee were not adjudicated upon. Since there was no appearance on record by the assessee and order of ld. CIT(A) was based only on materials available on record, the assessee should be given one final opportunity to defend his case through proper documentary evidences. In the interest of justice, we therefore, set aside the order of ld. CIT(A) and restore the matter back to his file for adjudication after providing reasonable opportunity of hearing to the assessee. Thus, the impugned order is set aside. The assessee is liberty to file evidences, if any, in support of its claim. Therefore, the grounds raised by the assessee are allowed for statistical purposes. 4. In the result, appeal of the assessee is allowed for statistical purposes. Order pronounced in the open court on 19 th January, 2023. Sd/- Sd/- (R.S. Syal) (S.S. Viswanethra Ravi) VICE PRESIDENT JUDICIAL MEMBER पुणे / Pune; दिनाांक / Dated : 19 th January, 2023. रदव 3 ITA No.773/PUN/2022, A.Y. 2016-17 आदेश की प्रधिधलधप अग्रेधर्ि / Copy of the Order forwarded to : 1. अपीलार्थी / The Appellant. 2. प्रत्यर्थी / The Respondent. 3. The CIT(A) concerned. 4. The Pr. CIT concerned. 5. दवभागीय प्रदतदनदि, आयकर अपीलीय अदिकरण, “ए” बेंच, पुणे / DR, ITAT, “A” Bench, Pune. 6. गार्ड फ़ाइल / Guard File. //सत्यादपत प्रदत// True Copy// आिेशानुसार / BY ORDER, वररष्ठ दनजी सदचव / Sr. Private Secretary आयकर अपीलीय अदिकरण ,पुणे / ITAT, Pune