Pancham Gupta, Kanpur V. Income-tax Officer, Ward - 2(2), Pune

MA 5/PUN/2022

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 3687 (ITAT-PUNE)
• Duration Of Justice: 8 month(s) 10 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 30-06-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2010-2011
• Appeal Filed On: 20-10-2021
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: DEVASHISH MEHROTRA THROUGH VIRTUAL
• Section: 271(1)(c)

Judgement Text

आयकर अपीलीय अधिकरण “बी” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER धिधिि आिेदन सं. / MA No.05/PUN/2022 (Arising out of ITA No.1274/PUN/2018) धनिाारण िर्ा / Assessment Year : 2010-11 Pancham Gupta, 202 Anand Pragati, 7/40, Tilak Nagar, Kanpur-208002 PAN : AATPG0274H .......अपीलार्थी / Appellant बनाम / V/s. The Income Tax Officer, Ward – 2(2), Pune ......प्रत्यर्थी / Respondent Assessee by : Shri Devashish Mehrotra (Through Virtual) Revenue by : Shri S.P. Walimbe सुनवाई की तारीख / Date of Hearing : 01-07-2022 घोषणा की तारीख / Date of Pronouncement : 01-07-2022 आदेश / ORDER PER S.S. VISWANETHRA RAVI, JM : By this Miscellaneous Application the assessee seeks to rectify the mistake in Para No. 5 of the order dated 10-09-2020 passed by this Tribunal in ITA No. 1274/PUN/2018 for A.Y. 2010-11. 2 MA No. 05/PUN/2022, A.Y. 2010-11 2. The ld. AR submits that the appeal in ITA No. 1274/PUN/2018 is filed against the confirmation of penalty u/s. 271(1)(c) of the Act by the CIT(A) and for non-mentioning of the same in Para No. 5 of the Tribunal’s order at Page No. 2, the AO is in the impression that the Tribunal directed for fresh adjudication in quantum proceedings. 3. We note that the appeal in ITA No. 1274/PUN/2018 is filed against the confirmation of penalty levied u/s. 271(1)(c) of the Act, but, however, by inadvertent mistake the same is not reflected in Para No. 5 of the Tribunal’s order dated 10-09-2020. Therefore, the said Para No. 5 is substituted as under : “5. In view of the matter, we set aside the order of ld. CIT(A) and restore the matter to the file of AO for fresh adjudication of penalty matter, only after the quantum appeal has been finally determined in appropriate proceedings. Needless to say the assessee will be allowed opportunity of hearing. In such proceedings, the assessee will be at liberty to file fresh evidences, if any, in support of his claim.” 4. The above said paragraph shall be read as Para No. 5 hereafter forming part of order dated 10-09-2020 in ITA No. 1274/PUN/2018. Thus, the AO shall determine the quantum proceeding and thereafter may proceed with penalty proceedings. Thus, Miscellaneous Application is ordered accordingly. 3 MA No. 05/PUN/2022, A.Y. 2010-11 5. In the result, the Miscellaneous Application filed by the assessee is allowed. Order pronounced in the open court on 01 st July, 2022. Sd/- Sd/- (R.S. Syal) (S.S. Viswanethra Ravi) VICE PRESIDENT JUDICIAL MEMBER पुणे / Pune; दिन ांक / Dated : 01 st July, 2022. रदि आदेश की प्रधिधलधप अग्रेधर्ि / Copy of the Order forwarded to : 1. अपील र्थी / The Appellant. 2. प्रत्यर्थी / The Respondent. 3. The CIT(A)-3, Pune 4. The Pr. CIT-2, Pune 5. दिभ गीय प्रदिदनदि, आयकर अपीलीय अदिकरण, “बी” बेंच, पुणे / DR, ITAT, “B” Bench, Pune. 6. ग र्ड फ़ इल / Guard File. //सत्य दपि प्रदि// True Copy// आिेश नुस र / BY ORDER, िररष्ठ दनजी सदचि / Sr. Private Secretary आयकर अपीलीय अदिकरण ,पुणे / ITAT, Pune