M/s. Vijay Construction, Nashik V. Assistant Commissioner of Income-tax, Central Circle -2, Nashik

ITA 791/PUN/2019

• Counselvise Citation: [2022] 106 COUNSELVISE.COM (IT) 5840 (ITAT-PUNE)
• Duration Of Justice: 3 year(s) 1 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-07-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2012-2013
• Appeal Filed On: 20-05-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard; Set aside
• Section: 271(1)(c); 274

Judgement Text

आयकर अपीलीय अिधकरण “बी” Ɋायपीठ पुणेमŐ। IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, PUNE BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकरअपीलसं. / ITA No.791/PUN/2019 िनधाᭅरणवषᭅ / Assessment Year : 2012-13 M/s.Vijay Construction, Row House 1, Suyojit Garden, Gangapur Road, Sahdev Nagar, Nashik – 422005. PAN: AAGFV 5234 M Vs The ACIT, Central Circle- 2, Nashik. Appellant/ Assessee Respondent /Revenue Assessee by Shri Pramod Shingte – AR Revenue by Shri M.G.Jasnani – DR Date of hearing 18/07/2022 Date of pronouncement 19/07/2022 आदेश/ ORDER PER DR. DIPAK P. RIPOTE, AM: This appeal filed by the Assessee is directed against the order of ld.Commissioner of Income Tax(Appeals)-12, Pune for the A.Y. 2012-13 dated 18.06.2018, emanating out of order under section 271(1)(c) of the Act, 1961. The assessee raised the following grounds of appeal: “1. On the facts and in the circumstances of the case and in law Ld. Commissioner of Income Tax(Appeals)-12, Pune erred inpassing an ex-party order without appreciating the fact that due to valid and sufficient reasons Your Appellant could not attend the hearing and without considering the merit of the case, Your Appellant prays for set aside the matter to the CIT (Appeals) in the interest of principal of natural justice.Without prejudice to the above grounds of appeal. 2. On the facts and in the circumstances of the case and in law Ld.Assessing Officer has erred in wrongly imposing the penalty under section 271(1)(c) of the Income Tax Act, 1961 ITA No.791/PUN/2019 for A.Y. 2012-13 M/s.Vijay Construction Vs. ACIT, Cen.Circle-2, Nashik [A] 2 to the tune of Rs.1,72,210/- which is requested toYourHonors to delete the same.” 2. There is a delay in filing of appeal. The assessee filed an affidavit. For the reasons mentioned in the affidavit, delay condoned. 3. Brief facts of the case are that the Assessing Officer levied penalty under section 271(1)(c) of the Act for the A.Y. 2012-13. The assessee filed appeal against the said penalty order before the ld.CIT(A). However, the ld.CIT(A) vide his order dated 18.06.2018 dismissed the appeal as the assessee failed to appear before the ld.CIT(A). 4. The ld.Authorised Representative(ld.AR) for the assessee submitted that due to certain reasons, the assessee could not make any representation before the ld.CIT(A). The ld.AR requested for one more opportunity of being heard. 5. On the other hand, the ld.DR relied on the orders of the lower authorities. 6. We have heard both the parties and perused the material available on record. We want to specifically mention here that we have studied the notice under section 274 r.w.s 271(1)(c) of the Act, dated 27.03.2015 vide which the penalty was initiated and observed ITA No.791/PUN/2019 for A.Y. 2012-13 M/s.Vijay Construction Vs. ACIT, Cen.Circle-2, Nashik [A] 3 that the Assessing Officer(AO) has initiated penalty for concealment of income. In the impugned notice, the AO has rightly struck-off all non-applicable words. Thus, the notice under section 271(1)(c) of the Act is a ‘proper valid notice’. However, since the assessee could not appear before the ld.CIT(A), the case is set-aside to the file of the ld.CIT(A) for re-adjudication after giving opportunity of being heard to the assessee, accordingly, grounds of appeal raised by the assessee are allowed for statistical purpose. 7. In the result, appeal of the assessee is allowed for statistical purpose. Order pronounced in the open Court on 19 th July, 2022. Sd/- Sd/- (S.S.GODARA) (DR. DIPAK P. RIPOTE) JUDICIAL MEMBER ACCOUNTANT MEMBER पुणे / Pune; ᳰदनांक / Dated : 19 th July, 2022/ SGR* आदेशकᳱᮧितिलिपअᮕेिषत / Copy of the Order forwarded to : 1. अपीलाथᱮ / The Appellant. 2. ᮧ᭜यथᱮ / The Respondent. 3. The CIT(A), concerned. 4. The Pr. CIT, concerned. 5. िवभागीयᮧितिनिध, आयकर अपीलीय अिधकरण, “बी” बᱶच, पुणे / DR, ITAT, “B” Bench, Pune. 6. गाडᭅफ़ाइल / Guard File. आदेशानुसार / BY ORDER, // TRUE COPY // Senior Private Secretary आयकरअपीलीयअिधकरण, पुणे/ITAT,Pune.