KALPESH DEEPAK FULDALE,PUNE V. INCOME TAX OFFICER WARD 13(2), PUNE

ITA 2627/PUN/2025

AI Insights

The case involves an appeal by Kalpesh Deepak Fuldale against the order of the CIT(A)/NFAC, which had dismissed his appeal regarding a penalty imposed under section 270A of the Income Tax Act for underreporting/misreporting of income. The penalty of Rs.3,53,560 was initially imposed following a regular assessment under section 143(3). The CIT(A) dismissed Fuldale's appeal due to a significant delay in filing (380 days), without considering the merits of the case. The Tribunal found that the CIT(A) had erred in dismissing the appeal solely on technical grounds and directed a re-examination of the case.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 826709 (ITAT-PUNE)
• Duration Of Justice: 1 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-01-2026
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2017-2018
• Appeal Filed On: 10-11-2025
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MANISH SINHA
• Assessee Lawyers: DEEPA KHARE
• Keywords: Principle of natural justice
• Section: 143(3)

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “SMC”, PUNE BEFORE SHRI MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.2627/PUN/2025 िनधाᭅरण वषᭅ / Assessment Year : 2017-18 Kalpesh Deepak Fuldale, A/p Pargaon (S.M.), Tal- Daund, Dist- Pune- 412203. PAN : ARHPP1574G Vs. ITO, Ward-13(2), Pune. Appellant Respondent आदेश / ORDER PER VINAY BHAMORE, JM: This appeal filed by the assessee is directed against the order dated 15.09.2025 passed by Ld. CIT(A)/NFAC for the assessment year 2017-18. 2. The appellant has raised the following grounds of appeal :- “1. The ld CIT(A) erred in facts and on law in confirming levy of penalty u/s 270A under reporting / misreporting of income. Assessee by : Smt. Deepa Khare Revenue by : Shri Manish Sinha Date of hearing : 22.12.2025 Date of pronouncement : 05.01.2026 Printed from counselvise.com ITA No.2627/PUN/2025 2 2. The ld CIT(A) erred in facts and on law in failing to specify the limb, in the show Cause Notice dated 26.12.2019 under which the Penalty u/s 270A is to be levied. 3. The ld CIT(A) erred in facts and on law in failing to specify the limb in the Penalty Order dated 11.1.2022 under which the Penalty u/s 270A is to be levied. 4. The assesse craves leave to add, alter, modify or substitute any of the grounds of appeal at the time of hearing. 5. The ld CIT(A) erred in law and on facts in failing to consider that the entire penalty Proceedings were conducted and concluded during the Covid-19 pandemic which is in contravention to the principles of natural justice.” 3. Facts of the case, in brief, are that the assessee is an individual and in his case regular assessment order u/s 143(3) of the IT Act was passed and subsequently vide order 11.01.2022 penalty u/s 270A of the IT Act of Rs.3,53,560/- was imposed. 4. Being aggrieved with the above penalty order, the assessee preferred an appeal before Ld. CIT(A)/NFAC. Since the appeal was furnished belatedly i.e. with a delay of 380 days, Ld. CIT(A)/NFAC dismissed the appeal without condoning the delay. 5. It is the above order against which the assessee is in appeal before this Tribunal. 6. We have heard Ld. Counsels from both the sides and perused the material available on record. It is the sole request of the counsel Printed from counselvise.com ITA No.2627/PUN/2025 3 of the assessee that Ld. CIT(A)/NFAC may kindly be directed to condone the delay and decide the appeal on merits of the case. In this regard, we find that admittedly Ld. CIT(A)/NFAC without going into merits of the case dismissed the appeal only on the technical ground of delay. Considering the totality of the facts of the case and in the interest of justice and without going into merits of the case, we deem it appropriate to set-aside the order passed by Ld. CIT(A)/NFAC and remand the matter back to the file of Ld. CIT(A)/NFAC with a direction to condone the delay and decide the appeal afresh and as per fact and law after providing reasonable opportunity of hearing to the assessee. The assessee is also hereby directed to respond to the notices issued by Ld. CIT(A)/NFAC in this regard and to produce relevant documents/ evidences/ submissions, if any, in support of grounds of appeal without taking any adjournment under any pretext, otherwise Ld. CIT(A)/NFAC shall be at liberty to pass appropriate orders as per law. Thus, the grounds of appeal raised by the assessee are allowed for statistical purposes. Printed from counselvise.com ITA No.2627/PUN/2025 4 7. In the result, the appeal filed by the assessee is allowed for statistical purposes. Order pronounced on this 05th day of January, 2026. Sd/- Sd/- (MANISH BORAD) (VINAY BHAMORE) ACCOUNTANT MEMBER JUDICIAL MEMBER पुणे / Pune; ᳰदनांक / Dated : 05th January, 2026. Sujeet आदेश कᳱ ᮧितिलिप अᮕेिषत / Copy of the Order forwarded to : 1. अपीलाथᱮ / The Appellant. 2. ᮧ᭜यथᱮ / The Respondent. 3. The Pr.CIT concerned. 4. िवभागीय ᮧितिनिध, आयकर अपीलीय अिधकरण, “SMC” बᱶच, पुणे / DR, ITAT, “SMC” Bench, Pune. 5. गाडᭅ फ़ाइल / Guard File. आदेशानुसार / BY ORDER, // True Copy // Assistant Registrar आयकर अपीलीय अिधकरण, पुणे / ITAT, Pune. Printed from counselvise.com "