SANDIP GULAB GOGAWALE,PUNE V. ASSESSMENT UNIT, INCOME TAX DEPARTMENT, DELHI

ITA 667/PUN/2025

AI Insights

The case involves an appeal by Sandip Gulab Gogawale against a penalty order under section 271(1)(c) of the Income Tax Act for the assessment year 2011-12. The appeal was mistakenly filed directly with the Income Tax Appellate Tribunal (ITAT) instead of the Commissioner of Income Tax (Appeals) [CIT(A)]. The assessee, due to ignorance and an inadvertent error, appeared in person and requested the tribunal to pass an appropriate order, acknowledging the mistake and expressing intent to file the appeal correctly with the CIT(A). The tribunal, after hearing both parties, dismissed the appeal as infructuous, citing the lack of jurisdiction to hear the penalty appeal directly and directed the CIT(A) to take a liberal approach regarding the delay in filing.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 774009 (ITAT-PUNE)
• Duration Of Justice: 6 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-09-2025
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2011-2012
• Appeal Filed On: 06-03-2025
• Laws Referred To: Income Tax Act
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: AMIT BOBDE
• Assessee Lawyers: SANDIP GOGAWALE
• Section: 271(1)(c); 246

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.667/PUN/2025 िनधाᭅरण वषᭅ / Assessment Year : 2011-12 Sandip Gulab Gogawale, 143, A/p- Gogalwadi, Taluka- Haveli, District- Pune- 412205. PAN : ALLPG3405D Vs. ITO, Ward-5(3), Pune. Appellant Respondent आदेश / ORDER PER VINAY BHAMORE, JM: This appeal filed by the assessee is directed against the order dated 03.01.2025 passed u/s 271(1)(c) of the IT Act by the Assessment Unit, Income Tax Department for the assessment year 2011-12. 2. When the appeal was called for hearing, the assessee himself appeared in person and submitted that due to ignorance and Assessee by : Shri Sandip Gogawale Revenue by : Shri Amit Bobde Date of hearing : 09.09.2025 Date of pronouncement : 10.09.2025 Printed from counselvise.com ITA No.667/PUN/2025 2 inadvertent error the instant appeal against the penalty order was filed directly before this Tribunal instead of filing the first appeal before Ld. CIT(A). In this regard, the assessee also filed an application and requested before the Bench to pass appropriate order. He submitted that he will file the appeal before the CIT(A) as per law. 3. We have heard Ld. Counsels from both the sides and perused the material available on record. Considering the application filed by the assessee on 09.09.2025, we find that admittedly the assessee was required to file first appeal before Ld. CIT(A) against the penalty order passed u/s 271(1)(c) of the IT Act. However, due to ignorance the assessee inadvertently filed the instant appeal before this Tribunal. As per section 246 and 246A of the Income Tax Act, appeal against the penalty order passed by the Assessing Officer lies before JCIT(A)/CIT(A) and not before this Tribunal. Therefore, the instant appeal directly filed before this Tribunal is not maintainable and accordingly the present appeal is dismissed as infructuous. Printed from counselvise.com ITA No.667/PUN/2025 3 3.1 However, in the interest of justice, we deem it appropriate to direct Ld. JCIT(A)/CIT(A) to take liberal approach on account of delay in filing of appeal, if any, filed by the assessee. 4. In the result, the appeal filed by the assessee is dismissed as infructuous. Order pronounced on this 10th day of September, 2025. Sd/- Sd/- (R. K. PANDA) (VINAY BHAMORE) VICE PRESIDENT JUDICIAL MEMBER पुणे / Pune; ᳰदनांक / Dated : 10th September, 2025. Sujeet आदेश कᳱ ᮧितिलिप अᮕेिषत / Copy of the Order forwarded to : 1. अपीलाथᱮ / The Appellant. 2. ᮧ᭜यथᱮ / The Respondent. 3. The Pr. CIT/CIT concerned. 4. िवभागीय ᮧितिनिध, आयकर अपीलीय अिधकरण, “B” बᱶच, पुणे / DR, ITAT, “B” Bench, Pune. 5. गाडᭅ फ़ाइल / Guard File. आदेशानुसार / BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण, पुणे / ITAT, Pune. Printed from counselvise.com "