TaxTMI 
TaxTMI 
2021 (5) TMI 354
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....ree appeals by the assessee are directed against the common order dated 12.05.2017 passed by the Ld. CIT(Appeals)-7, Pune for the assessment year 2008-09. 2. At the very outset, Shri Pramod Shingte, Ld. AR for the assessee submitted that the appeal is time barred by 142 days and in respect thereof, he has filed condonation petition along with affidavit. The Ld. AR also agreed that this delay was ....
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....rred to as "the Act") in the facts and circumstances of this case. 6. Heard both the parties herein. We note that the penalty proceedings u/s. 271B of the Act was initiated by the Assessing Officer for not auditing the account of the assessee and not furnishing the same within the due date. 7. The Ld. AR submits that the Assessing Officer completed original assessment proceedings u/s. 144 of the....
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....n view of the above facts and circumstances, we find force in the argument of the Ld. AR in remanding the issue to the file of the Assessing Officer and accordingly, the issue is remanded to the file of the Assessing Officer for its fresh adjudication. The assessee is at liberty to file its evidences, if any, in support of its contentions. 10. In the result, appeal of the assessee in ITA No. 2799....
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....ies herein unanimously agreed that facts and circumstances in this appeal is absolutely identical to the facts and circumstances raised in ITA No. 2799/PUN/2017. Therefore, our decision rendered in ITA No. 2799/PUN/2017 shall mutatis mutandis apply in this case also. Hence, we remand the issue to the file of the Assessing Officer for its fresh adjudication with similar directions given in ITA No. ....