KHUSHBU BRIJ KISHORE SHARDA,THANE vs. ITO,, JODHPUR
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Income Tax Appellate Tribunal, JODHPUR BENCH, JODHPUR
Before: DR. M. L. MEENA & SH. ANIKESH BANERJEE
Per Dr. M. L. Meena, AM:
The captioned appeal has been filed by the assessee against the order of the ld. CIT(A) National Faceless Appeal Centre (NFAC), Delhi dated 13.12.2022 in respect of Assessment Year: 2015-16.
2 ITA No. 177/Jodh/2022 Khushbu Brij Kishore Sharda v. ITO 2. At the time of hearing, the ld. counsel for the appellant has submitted
that the ld. CIT(A) has wrongly observed vide para 4.1 that the penalty has
already been decided by the ld. CIT(A), Jodhpur whereas the ld. CIT(A)
has decided the quantum appeal only vide order dated 13.12.2018 arising
out of assessment order passed u/s 143(3) in respect of Assessment Year
2015-16 (APB pg. 1). The ld. counsel pleaded that the matter may be
remanded back to the file of the CIT(A) to decide the grounds of appeal by
appreciating the correct facts of the case regarding objection raised to the
imposition of penalty u/s 271(1)(c) of Rs.2,73,173/- is bad in law.
Per contra, the ld. DR has no objection to the request of the ld.
counsel, considering the factual error in the observation of the ld. CIT(A).
Heard the rival contention, perused the material on record and the
impugned order. Admittedly, the grievance of the appellant that the ld.
CIT(A) has wrongly observed that the penalty appeal has already been
decided by the ld. CIT(A), Jodhpur but it was the quantum appeal decided
by the ld. CIT(A), Jodhpur is found factually incorrect. In our view, the ld.
CIT(A) should have taken due care while adjudicating the grounds of
appeal, the issue raised in particular, and making observation thereof. We
observe that such negligence in observing that the penalty appeal is
3 ITA No. 177/Jodh/2022 Khushbu Brij Kishore Sharda v. ITO already decided in place of quantum appeal by the then CIT(A), Jodhpur is
factual error, which resulted in loss of valuable time and energy of the
department and the appellant as well. The ld. CIT(A) is therefore, directed
to take due care while making factual observations while adjudicating the
grounds of appeal raised by the appellant. With this observation, we
remand back the matter to the file of the ld. CIT(A) to adjudicate the matter
afresh after granting adequate opportunity of being heard to the appellant
assessee and considering the written submissions filed on record and to be
filed in due course of the appellate proceedings before him. No doubt, the
assessee shall co-operate in the fresh proceedings before the ld. CIT(A).
Accordingly, the matter is restored back to the file of ld. CIT(A) for
adjudication as per law.
In the result, the appeal filed by the assessee is allowed for statistical
purposes.
Order pronounced in the open court on 07.12.2023
Sd/- Sd/- (Anikesh Banerjee) (Dr. M. L. Meena) Judicial Member Accountant Member *GP/Sr.PS* Copy of the order forwarded to:
4 ITA No. 177/Jodh/2022 Khushbu Brij Kishore Sharda v. ITO
The Appellant 2. The Respondent 3. The CIT 4. The CIT (A) 5. The DR 6. Guard File Assistant Registrar Jodhpur Bench
