MOHAN TRYAMBAK PAWAR,NASHIK V. ACIT, CIRCLE 1, , NASHIK

ITA 2521/PUN/2024

AI Insights

The case involves Mohan Tryambak Pawar, the appellant, contesting a penalty levied under section 271(1)(c) of the Income Tax Act by the ACIT, Circle-2, Nashik, for the Assessment Year 2011-12. The penalty order was initially served to an old email ID during the COVID-19 pandemic, leading to a significant delay in the appellant's response. The Ld. CIT(A)/NFAC dismissed the appeal in limine due to this delay. The Tribunal, considering the circumstances and a Supreme Court judgment, decided to condone the delay and remand the case back to the Ld. CIT(A)/NFAC to examine the merits of the penalty.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 708424 (ITAT-PUNE)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-07-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Assessment Year: 2011-2012
• Other Referred Cases: Inder Singh vs. The State of Madhya Pradesh (2025) INSC 382
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RAMNATH P. MURKUNDE
• Assessee Lawyers: SANKET M. JOSHI
• Keywords: Reasonable cause
• Section: 143(3); 271(1)(c)

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.2521/PUN/2024 नधा\u000fरण वष\u000f / Assessment Year : 2011-12 Mohan Tryambak Pawar, S. No.1569, Thmail, Mumbai Agra Road, Jaulke Dindori, Nashik- 422006. PAN : ABKPP4400E Vs. ACIT, Circle-2, Nashik. Appellant Respondent आदेश / ORDER PER MANISH BORAD, AM: This appeal filed at the instance of assessee is directed against the order of Ld. CIT(A)/NFAC u/s 250 of the Act dated 09.09.2024 which is arising out of the assessment order u/s 143(3) r.w.s. 147 of the Act for Assessment Year 2011-12 framed on 20.12.2016 by the ACIT, Circle-2, Nashik. 2. The issue in the instant appeal relates to levy of penalty u/s 271(1)(c) of the Act. However Ld. Counsel for the assessee, at the outset, stated that on account of delay of 341 days in filing of the Assessee by : Shri Sanket M. Joshi Revenue by : Shri Ramnath P. Murkunde Date of hearing : 24.06.2025 Date of pronouncement : 14.07.2025 ITA No.2521/PUN/2024 2 appeal against the penalty order on account of serving the assessment order on the old email ID belonging to the consultant during Covid-19 period resulting into the dismissal of the assessee’s appeal by Ld. CIT(A)/NFAC in limine, he only prayed that the matter may be restored to the file of Ld. CIT(A)/NFAC to examine the issue on merits. 3. Ld. DR did not object the prayer of the assessee. 4. We have heard rival contentions and perused the records placed before us. The issue raised in this appeal against the levy of penalty u/s 271(1)(c) vide order dated 01.02.2022. As per the submission made before us, the penalty order dated 01.02.2022 was served on the email ID i.e. [e-mail] which belonged to the old consultant and that too during the Covid-19 period but the assessee did not receive any communication from tax consultant regarding the passing of Ld. CIT(A)/NFAC’s order. Later when the assessee came to know then he immediately filed the appeal with the delay of 341 days. Ld. CIT(A)/NFAC did not condone the delay. 5. We however considering the facts of the case and that of the reasonable cause prevented the assessee from filing the appeal and also taking the consideration laid down by the judgement of Hon’ble Supreme Court in the case of Inder Singh vs. The State of ITA No.2521/PUN/2024 3 Madhya Pradesh (2025) INSC 382 dated 21.03.2025, condone the delay of 341 days in filing of appeal before Ld. CIT(A)/NFAC. However, since Ld. CIT(A)/NFAC has not dealt with merits of the case, we deem it appropriate to remit back the issue to the file of Ld. CIT(A)/NFAC for necessary adjudication. Needless to mention here that Ld. CIT(A)/NFAC shall grant reasonable opportunity of hearing to the assessee as contemplated in section 250(6) of the Act. All the grounds of appeal raised by the assessee in the instant appeal are allowed for statistical purposes. 6. In the result, the appeal filed by the assessee is allowed for statistical purposes. Order pronounced on 14th day of July, 2025. Sd/- Sd/- (VINAY BHAMORE) (MANISH BORAD) JUDICIAL MEMBER ACCOUNTANT MEMBER पुणे / Pune; \u0001दनांक / Dated : 14th July, 2025. Sujeet आदेश क\u0007 \bितिलिप अ\u000eेिषत / Copy of the Order forwarded to : 1. अपीलाथ\u0007 / The Appellant. 2. \b यथ\u0007 / The Respondent. 3. The Pr. CIT concerned. 4. िवभागीय \bितिनिध, 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. "