MR MANOJ N PERE,AURANGABAD V. ITO, WARD-1(1), AURANGABAD, AURANGABAD

ITA 744/PUN/2025

AI Insights

The case involves three appeals by Manoj N. Pere against the penalties levied under sections 271F, 271AA, and 272A of the Income-tax Act, 1961 for the Assessment Year 2017-18. These penalties were confirmed by the National Faceless Appeal Centre (NFAC), Delhi. The primary contention was that the quantum issues related to the same assessment year, which were the basis for these penalties, had been restored to the JAO for re-adjudication by the Tribunal in a separate but related matter. Both the counsel for the assessee and the Departmental Representative agreed that the penalties should also be reconsidered in light of the re-adjudication of the quantum issues.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 773625 (ITAT-PUNE)
• Duration Of Justice: 6 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-09-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2017-2018
• Appeal Filed On: 20-03-2025
• Other Referred Cases: ITA No.2676/PUN/2024
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RAMNATH P. MURKUNDE
• Assessee Lawyers: RAVINDRA DAREKAR
• 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 Nos. 743 to 745/PUN/2025 Assessment Year : 2017-18 Manoj N. Pere, A3, 01st Floor, Manohar Vastu, Opp. Hi Tech Computers, Tilak Nagar, Aurangabad-431005 Maharashtra PAN : AMUPP7701M Vs. Income Tax Officer, Ward-1(1), Aurangabad Appellant Respondent आदेश / ORDER PER DR. MANISH BORAD, ACCOUNTANT MEMBER : The captioned three appeals at the instance of assessee pertaining to A.Y. 2017-18 are against the separate orders of the National Faceless Appeal Centre (NFAC), Delhi passed u/s.250 of the Income-tax Act, 1961 (in short ‘the Act’) confirming the penalties levied u/s.271F, 271AA and 272A of the Act. 2. At the outset, ld.Counsel for the assessee submitted that since the quantum issue for A.Y. 2017-18 relating to additions made in the assessment orders dated 147 r.w.s.144 of the Act dated 17.03.2022 passed in the case of assessee has already been restored back by this Tribunal to the file of ld. Jurisdictional Assessing Officer for denovo adjudication, Appellant by : Shri Ravindra Darekar (through virtual) Respondent by : Shri Ramnath P. Murkunde Date of hearing : 23.09.2025 Date of pronouncement : 24.09.2025 Printed from counselvise.com ITA Nos.743 to 745/PUN/2025 Manoj N pere 2 therefore, the issues relating to the impugned penalties also deserve to be restored to the file of ld. JAO for necessary re- adjudication. Copy of order by this Tribunal in ITA No.2676/PUN/2024 dated 13.08.2025 is placed on record. 3. On the other hand, ld. DR was fair enough in not opposing the request made by ld. Counsel for the assessee. 4. We have heard the rival contentions and perused the record placed before us. We notice that the assessee is an individual and various additions made in the hands of the assessee in the assessment order for A.Y. 2017-18 framed u/s.147 r.w.s.144 of the Act on 17.03.2022. Assessee failed to succeed before ld.CIT(A) and thereafter approached before this Tribunal and vide order dated 13.08.2025 in ITA No.2676/PUN/2024 this Tribunal restored the issues raised on merit to the file of ld. JAO for carrying out denovo proceedings. 5. Under these given facts and circumstances, where the assessment proceedings in which ld. AO recorded the satisfaction for initiating impugned penalties for the A.Y. 2017-18 stands restored to the file of ld. JAO for afresh adjudication, we deem it appropriate to remit the issues raised in the instant appeals as well to the file of ld. JAO for denovo adjudication. Impugned orders are set aside and the grounds of appeal raised by the assessee in all these appeals are allowed for statistical purposes. Needless to mention that ld.JAO in the set aside proceedings shall afford reasonable opportunity to the assessee. Assessee is directed to update latest email id and contact detail on ITBA portal. Assessee is Printed from counselvise.com ITA Nos.743 to 745/PUN/2025 Manoj N pere 3 also directed to remain vigilant and not to take adjournment unless otherwise required for reasonable cause. 6. In the result, all the three appeals of the assessee are allowed for statistical purposes. Order pronounced on this 24th day of September, 2025. Sd/- Sd/- (VINAY BHAMORE) (MANISH BORAD) JUDICIAL MEMBER ACCOUNTANT MEMBER पुणे / Pune; \u0001दनांक / Dated : 24th September, 2025. Satish आदेश क\u0002 \u0003ितिलिप अ ेिषत / Copy of the Order forwarded to : 1. अपीलाथ / The Appellant. 2. \u000eयथ / The Respondent. 3. The Pr. CIT concerned. 4. िवभागीय ितिनिध, 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. Printed from counselvise.com "