SHRIRANG GOVIND PHADTARE,PUNE V. ITO WARD 10(1), PUNE, PUNE

ITA 18/PUN/2025

AI Insights

The case involves an appeal by Shrirang Govind Phadtare against a penalty order under section 271(1)(c) of the Income Tax Act, issued by the ITO, Ward-10(1), Pune. The penalty appeal was initially dismissed by the ld.CIT(A)/NFAC due to a delay of 113 days in filing. However, the ITAT Pune Bench, referencing a similar case (ITA No.17/PUN/2025), condoned the delay and restored the matter to the CIT(A) for a de novo examination. The Tribunal's decision was influenced by the precedent set in the quantum appeal of the same assessment year, where the delay was also condoned and the matter was remitted back to the CIT(A).

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 474136 (ITAT-PUNE)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-03-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2016-2017
• Other Referred Cases: ITA No.17/PUN/2025
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ARVIND DESAI
• Assessee Lawyers: KISHOR B. PHADKE
• Keywords: Set aside; Reasonable cause
• Section: 113

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.18/PUN/2025 Assessment Year : 2016-17 Shrirang Govind Phadtare, 01 Alephata, Alephata Junnar, Pune 412 411, Maharashtra PaN : AARPP6204E Vs. ITO, Ward-10(1), Pune Appellant Respondent आदेश / ORDER PER DR. MANISH BORAD, ACCOUNTANT MEMBER : The captioned appeal at the instance of assessee is directed against the order dated 18.11.2024 framed by National Faceless Appeal Centre, Delhi which inturn is arising out of the Penalty order dated 16.09.2022 u/s.271(1)(c) of the Act. 2. At the outset, Ld. Counsel for the assessee submitted that in the instant penalty appeal for the A.Y. 2016-17 there was delay of 113 days before the ld.CIT(A)/NFAC and the ld.CIT(A)/NFAC has dismissed the penalty appeal of the assessee in limine, by not condoning the delay. It is further submitted that the Tribunal in the quantum appeal filed by the assessee for Appellant by : Shri Kishor B. Phadke Revenue by : Shri Arvind Desai Date of hearing : 03.03.2025 Date of pronouncement : 10.03.2025 ITA No.18/PUN/2025 Shrirang Govind Phadtare 2 the A.Y. 2016-17 in ITA No.17/PUN/2025 has restored the matter back to the file of ld.CIT(A) condoning the delay occurred therein for similar reasons. Copy of the Tribunal order is placed on record. It is therefore prayed that the delay of 113 days before the ld.CIT(A) be condoned and remit back the issue on merits for denovo adjudication. 3. After hearing both the sides and perusing the record placed before us and the Tribunal order, we find that the quantum appeal filed by the assessee for the A.Y. 2016-17 has already been restored back by the Tribunal vide order dated 20.02.2025 in ITA No.17/PUN/2025 to the file of ld.CIT(A) after condoning the delay. Considering the same and having no objection from the side of ld. Departmental Representative for remission of the issue on merits to the file of ld.CIT(A)/NFAC, we condone the delay of 113 days before the ld.CIT(A)/NFAC. In view thereof, the issue of merits is being remitted to the file of ld.CIT(A)/NFAC for adjudication afresh. Assessee is at liberty to file any evidence as he deems expedient and ld.CIT(A)/NFAC shall pass the order interms of provisions of section 250(6) of the Act after affording reasonable opportunity of hearing and in accordance with law. Assessee is directed to provide correct email id to the department for receiving the hearing notices from the ITBA portal. Assessee is further directed to remain vigilant and not to take ITA No.18/PUN/2025 Shrirang Govind Phadtare 3 adjournment unless otherwise required for reasonable cause, failing which the ld.CIT(A)/NFAC shall be free to proceed in accordance with law. Findings of ld.CIT(A) are set aside and effective grounds of appeal raised by the assessee are allowed for statistical purposes. 4. In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced on this 10th day of March, 2025. Sd/- Sd/- (VINAY BHAMORE) (MANISH BORAD) JUDICIAL MEMBER ACCOUNTANT MEMBER पुणे / Pune; \u0001दनांक / Dated : 10th March, 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, “B” ब\u0014च, पुणे / DR, ITAT, “B” Bench, Pune. 5. गाड\u0004 फ़ाइल / Guard File. आदेशानुसार / BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण, पुणे / ITAT, Pune. "