Laxmibai Rambhau Pathare vs. ITO, Ward 7(3), Pune

Parties Involved

Facts Summary

The assessee, Laxmibai Rambhau Pathare, filed an appeal against the ex-parte order of the Commissioner of Income Tax (Appeals) / National Faceless Appeal Centre (CIT(A) / NFAC) dated 24.04.2024, which confirmed the penalty of Rs.1,10,63,435/- levied by the Assessing Officer under section 271(1)(c) of the Income Tax Act, 1961. The assessment of the total income of the assessee was completed under sections 147, 144, and 144B of the Act, determining the total income at Rs.3,39,63,669/-. The penalty was levied as 100% of the tax sought to be evaded. The quantum appeal is still pending before the CIT(A) / NFAC. The assessee submitted that he has no objection if the matter is remitted back to the file of the CIT(A) / NFAC for adjudication of the issue afresh after the quantum appeal is decided.…

Legal Issues

• 1. Confirmation of penalty levied by the Assessing Officer
• 2. Opportunity to be heard by the assessee

Judgment Outcome

Decided in favour of Assessee.

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