Kalpesh Deepak Fuldale Vs ITO (ITAT Pune)
Penalty Appeal Dismissed for Delay Cannot Be Thrown Out Without Merits — Section 270A Penalty Matter Remanded to CIT(A)
The Pune Bench of the ITAT allowed the assessee’s appeal for statistical purposes and set aside the ex-parte order of the CIT(A)/NFAC, which had dismissed the penalty appeal solely on the ground of delay of 380 days, without adjudicating the merits.
The case involved levy of penalty under Section 270A for alleged under-reporting/misreporting of income. The assessee contended that the show-cause notice and penalty order did not specify the applicable limb of Section 270A, and that the proceedings were concluded during the COVID-19 pandemic, resulting in violation of principles of natural justice.
The Tribunal held that dismissal of the appeal purely on technical grounds, without examining the merits, was unjustified. In the interest of justice, the ITAT remanded the matter to the CIT(A)/NFAC with directions to condone the delay and decide the appeal afresh on merits after providing reasonable opportunity of hearing to the assessee. The appeal was accordingly allowed for statistical purposes.
FULL TEXT OF THE ORDER OF ITAT PUNE
This appeal filed by the assessee is directed against the order dated 15.09.2025 passed by Ld. CIT(A)/NFAC for the assessment year 2017-18.
