ITO, WARD 7(3), PUNE, PUNE V. LAXMIBAI RAMBHAU PATHARE, PUNE

MA 33/PUN/2025

AI Insights

The case involves the Income Tax Department (Revenue) filing a Miscellaneous Application to rectify an error in a previous Tribunal order concerning Laxmibai Rambhau Pathare, who had not filed her income tax return for the assessment year 2015-16. The Revenue sought to correct the Tribunal's order which had restored the penalty issue back to the CIT(A) after the quantum appeal, despite the CIT(A) having already decided on the quantum appeal. However, the assessee had entered the Direct Tax Vivad Se Vishwas Scheme, 2024, paid the due taxes, and requested withdrawal of the appeals, rendering the Revenue's application infructuous.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 706010 (ITAT-PUNE)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 04-07-2025
• Appeal Filed By: Department
• Order Result: Dismissed
• Assessment Year: 2015-2016
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SHILPA N C
• Assessee Lawyers: PRAMOD SHINGTE
• Keywords: Non compliance
• Section: 147; 144; 271(1)(c)

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND MS ASTHA CHANDRA, JUDICIAL MEMBER MA No.33/PUN/2025 Arising out of ITA No.1186/PUN/2024 Assessment Year: 2015-16 ITO, Ward 7 (3), Pune Vs. Laxmibai Rambhau Pathare Sr. No.43, Chandan Nagar, Nagar Road, Kharadi, Haveli, Pune – 411014 PAN: BITPP5465N (Applicant) (Respondent) Assessee by : Shri Pramod Shingte Department by : Ms. Shilpa N C, Addl.CIT Date of hearing : 04-07-2025 Date of pronouncement : 04-07-2025 O R D E R PER R. K. PANDA, VP : The Revenue through this Miscellaneous Application requests the Tribunal to rectify certain mistakes that have crept in the order of the Tribunal. 2. The Ld. DR referring to the contents of the Miscellaneous Application filed by the Revenue drew the attention of the Bench to the same which read as under: “The department, respectfully submits this Miscellaneous Application before the Hon'ble Income Tax Appellate Tribunal (ITAT), Pune, for correction of the order dated 30/09/2024 in ITA No. 1186/PUN/2024 passed in the case of Laxmibai Rambhau Pathare for A.Y. 2015-16. 2 MA No.33/PUN/2025 2. Facts of the Case: The assessee is an individual and had not filed Income Tax Return for A.Y. 2015- 16. On the basis of information available with the department, it was noticed by the then Assessing Officer that the assessee has not declared her income by filing of ITR, thus the income has escaped within the meaning of section 147. Therefore, the case was re-opened u/s 147 and completed on 25/03/2022 u/s 147 r.w.s 144 r.w.s 144B of the I.T. Act by assessing total income at Rs.3,39,63,669/-. During the assessment proceeding the assessee neither response any statutory notice issued by the AO nor filed any explanation. Thus the then AO initiated penalty u/s 271(1)(b) for non compliance of notice and also initiated penalty for concealment of income u/s 271(1)(c) and levied penalty of Rs.1,10,63,435/- being 100% of tax sough to be evaded. 2.1 Aggrieved by the AO's order, appeal was filed by the assessee before CIT(A) on 28/08/2022 and 27/10/2022 separately for quantum addition and penalty respectively. As the assessee had not appeared or filed any submission to the notices issued by the Ld. CIT(A)/NFAC, the Ld. CIT(A) confirmed the addition made by the AO and dismissed the quantum appeal of the assessee vide order passed u/s 250 dated 22/04/2024 having DIN no. ITBA/NFAC/S/250/2024- 25/1064270634(1) and also confirmed the penalty levied by the AO vide separate order passed u/s 250 dated 24/04/2024 having Din no. ITBA/NFAC/S/250/2024- 25/1064319885(1). 3. Grounds for Correction: The assessee aggrieved by the Ld. CIT(A)'s order dated 24/04/2024 filed an appeal to the ITAT Pune against the said order. The Hon'ble ITAT Pune in his order at page no. 2 at para no. 5 restore the issue back to the file of the CIT(A)/NFAC with a direction to decide the penalty appeal after deciding the quantum appeal of the assessee whereas, the quantum appeal had already been decided by the Ld. CIT(A) vide order dated 22/04/2024 as stated above 4. Relief Sought: 4.1 As in this case, the Ld. CIT(A)/NFAC decide the quantum addition made in the case of the assessee before deciding the penalty issue, it is humbly prays that the Hon'ble Tribunal may kindly rectify the error in the order dated 30/09/2024 (ITA No.1186/PUN/2024) in the case of Laxmibai Rambhau Pathare for A.Y. 2015-16. 4.2 Therefore, the Applicant respectfully requests the Hon'ble Tribunal to kindly consider this miscellaneous application and correct the error in the order dated 30/09/2024 in ITA No.1186/PUN/2024, as stated above.” 3 MA No.33/PUN/2025 3. She accordingly submitted that the necessary order may be passed by the Tribunal. 4. The Ld. Counsel for the assessee on the other hand submitted that although it is a fact that the Ld. CIT(A) / NFAC has passed the order u/s 250 of the Income Tax Act, 1961 on 22.04.2024 but the Tribunal vide ITA No.2395/PUN/2024 order dated 27.02.2025 has restored the issue to the file of the Ld. CIT(A) / NFAC for fresh adjudication. However, the assessee in the meantime has gone under the Direct Tax Vivad Se Vishwas Scheme, 2024 for both the quantum and penalty appeals and the assessee has paid the necessary taxes after issue of Form Nos.1 and 2. He further submitted that the assessee has also filed an application seeking withdrawal of both the appeals. He accordingly submitted that this Miscellaneous Application filed by the Revenue becomes infructuous. 5. We have heard the rival arguments made by both sides and perused the record. Since the assessee in the meantime has opted for the Direct Tax Vivad Se Vishwas Scheme, 2024 when the matter was pending before the Ld. CIT(A) / NFAC for adjudication and has also filed an application seeking withdrawal of the appeal after making the payment of due taxes as per the Scheme, therefore, this Miscellaneous Application filed by the Revenue becomes infructuous. Accordingly, the same is dismissed as infructuous. 4 MA No.33/PUN/2025 6. In the result, the Miscellaneous Application filed by the Revenue is dismissed. Order pronounced in the open Court on 4th July, 2025. Sd/- Sd/- (ASTHA CHANDRA) (R. K. PANDA) JUDICIAL MEMBER VICE PRESIDENT पुणे Pune; दिन ांक Dated : 4th July, 2025 GCVSR आदेश की प्रतितिति अग्रेतिि/Copy of the Order is forwarded to: 1. अपीलार्थी / The Appellant; 2. प्रत्यर्थी / The Respondent 3. 4. The concerned Pr.CIT, Pune DR, ITAT, ‘A’ Bench, Pune 5. गार्ड फाईल / Guard file. आदेशानुसार/ BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अधिकरण ,पुणे / ITAT, Pune S.No. Details Date Initials Designation 1 Draft dictated on 04.07.2025 Sr. PS/PS 2 Draft placed before author 04.07.2025 Sr. PS/PS 3 Draft proposed & placed before the Second Member JM/AM 4 Draft discussed/approved by Second Member AM/AM 5 Approved Draft comes to the Sr. PS/PS Sr. PS/PS 6 Kept for pronouncement on Sr. PS/PS 7 Date of uploading of Order Sr. PS/PS 8 File sent to Bench Clerk Sr. PS/PS 9 Date on which the file goes to the Head Clerk 10 Date on which file goes to the A.R. 11 Date of Dispatch of order "