LOTUS MULTY SPECIALITY HOSPITAL,PUNE V. ITO WARD 14() PUNE, PUNE

ITA 2259/PUN/2024

AI Insights

The case involves Lotus Multy Speciality Hospital appealing against a penalty order passed under section 270A of the Income-tax Act, 1961, by the ITO, Ward-14(5), Pune. The appeal was initially dismissed by the National Faceless Appeal Centre (NFAC) for non-prosecution. The Tribunal noted that the assessee was unaware of the notices due to the negligence of their previous tax consultant. The Tribunal decided to remit the case back to the ld.CIT(A) for a fresh decision on merits, considering similar precedents in related cases for the Assessment Years 2016-17 and 2018-19.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 474154 (ITAT-PUNE)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-02-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2018-2019
• Other Referred Cases: Collector Land Acquisition Vs. MST Katiji (1987) 167 ITR 471 SC
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SHILPA N. C
• Assessee Lawyers: GIRISH LADDA
• Keywords: Set aside; Reasonable cause

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “A”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.2259/PUN/2024 Assessment Year : 2018-19 Lotus Multy Speciality Hospital, Shewalewadi Phata, Pune Solapur Road, Manjari, Pune 412307, Maharashtra PAN : AAFFL6270J Vs. ITO, Ward-14(5), Pune Appellant Respondent आदेश / ORDER PER DR. MANISH BORAD, ACCOUNTANT MEMBER : The captioned appeal pertaining to the Assessment Year 2018-19 at the instance of assessee is directed against the order dated 04.07.2024 passed by National Faceless Appeal Centre, Delhi u/s.250 of the Income-tax Act, 1961 (in short ‘the Act’) which inturn is arising out of the Penalty order dated 02.10.2021 passed u/s.270A of the Act. 2. At the outset, Ld. Counsel for the assessee submitted that there is delay of 57 days in presenting the appeal before the Tribunal. It was submitted that the notices were sent on email of the previous Tax Consultant Mr. Abhijeet Gaikwad who failed to respond to the notices. Further, the said Tax Consultant has neither informed about the notices/orders. It was therefore Assessee by : Shri Girish Ladda Revenue by : Ms. Shilpa N.C. Date of hearing : 22.01.2025 Date of pronouncement : 12.02.2025 ITA No.2259/PUN/2024 Lotus Multy Speciality Hospital 2 unaware of the notices and therefore could not file reply. It is therefore prayed for condoning the delay. 3. We have carefully gone through the averments made in the condonation petition and find that there was ‘reasonable cause’ which prevented the assessee in filing the appeal within the stipulated time. Therefore, the delay occurred in preferring the appeal before the Tribunal is condoned by virtue of decision of Hon’ble Supreme Court in the case of Collector Land Acquisition Vs. MST Katiji (1987) 167 ITR 471 SC . 4. On merits, Ld. Counsel for the assessee submitted that the Tribunal in ITA Nos. 2257 and 2258/PUN/2024, dated 16.12.2024 has remitted back the quantum appeals for the A.Yrs. 2016-17 and 2018-19 to the file of ld.CIT(A)/NFAC giving one more opportunity to the assessee as the ld.CIT(A)/NFAC has not decided the appeals on merit. In the instant penalty appeal relating to A.Y. 2018-19 also, the ld.CIT(A)/NFAC passed the exparte order dismissing the appeal for non-prosecution. In the backdrop of these facts, ld. Counsel prayed that penalty appeal also may be remitted back to the file of ld.CIT(A) for denovo adjudication. 5. After hearing both the sides and considering the totality of the facts of the case, submissions made by the ld. Counsel for the assessee and there being no objection from the side of ld. Departmental Representative, we in the interest of justice deem it proper to give an opportunity to the assessee. In view thereof, without dwelling into merits of the issue, the issues on merits for the year under appeal are being remitted to the file of ld.CIT(A) for denovo adjudication. In such proceedings, ld.CIT(A) shall consider all the submissions of the assessee and pass the order as ITA No.2259/PUN/2024 Lotus Multy Speciality Hospital 3 per the provision of section 250(6) of the Act. Assessee is directed to provide proper email id to the department for receiving the hearing notices from the ITBA portal. Assessee is also directed to remain vigilant and not to take adjournment unless otherwise required for reasonable cause, failing which the ld.CIT(A) shall be free to proceed in accordance with law. Findings of the ld.CIT(A) are set aside and effective grounds of appeal raised by the assessee are allowed for statistical purposes. 6. In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced on this 12th day of February, 2025. Sd/- Sd/- (VINAY BHAMORE) (MANISH BORAD) JUDICIAL MEMBER ACCOUNTANT MEMBER पुणे / Pune; \u0001दनांक / Dated : 12th February, 2025. Satish आदेश क\u0002 \u0003ितिलिप अ\tेिषत / Copy of the Order forwarded to : 1. अपीलाथ\f / The Appellant. 2. \r\u000eयथ\f / The Respondent. 3. The Pr. CIT concerned. 4. िवभागीय \rितिनिध, आयकर अपीलीय अिधकरण, “A” ब\u0014च, पुणे / DR, ITAT, “A” Bench, Pune. 5. गाड\u0004 फ़ाइल / Guard File. आदेशानुसार / BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण, पुणे / ITAT, Pune. "