Case Law Details
Balwant Baburao Vitekar (Late) Vs ITO (ITAT Pune)
Balwant Baburao Vitekar (Late) appealed against the order of the National Faceless Appeal Centre (NFAC), Delhi, where a penalty of INR 57,293 was imposed under section 271(1)(c) of the Income Tax Act for the assessment year 2011-12. The appeal was filed on the grounds that the assessee was not given an opportunity to assist in the penalty proceedings.
Analysis: In the impugned order, it was observed that the NFAC dismissed the appeal of the assessee for non-prosecution. The absence of the assessee’s representation in the first appellate proceedings deprived them of the opportunity to present their case. The imposition of a penalty for concealment of income requires the assistance of the assessee in prosecuting the penalty proceedings.
Conclusion: The ITAT Pune allowed the appeal of Balwant Baburao Vitekar (Late) on the grounds that the assessee was not given the opportunity to assist in the penalty proceedings before the NFAC. The matter was remanded back to the NFAC for fresh consideration, allowing the assessee to file any supporting evidence. The appeal was allowed for statistical purposes.
FULL TEXT OF THE ORDER OF ITAT PUNE
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