ABHIMANYU B SINGH,GURGAON vs. INCOME TAX OFFICER WARD (1), GURGAON
Income Tax Appellate Tribunal, DELHI BENCH ‘G’: NEW DELHI
Before: MS. MADHUMITA ROY & SHRI NAVEEN CHANDRAAbhimanyu B Singh, A-1001, Bestech Park View Spa Next, Sector-67, Gurgaon-122101. PAN-AFRPC2137A
PER MADHUMITA ROY, JM:
The matter relates to confirmation of penalty order under section 271(1)(c) of the Income Tax Act, 1961 by the Ld.
Commissioner of Income Tax (Appeals), Delhi dated 19.02.2025 for Assessment Year 2010-11. 2. At the time of hearing of the instant appeal, the Ld. Counsel for the assessee submits before us that the quantum appeal has been set aside to the file of Ld. CIT(A) for fresh adjudication of the same by the order dated 30.06.20205 passed by Co-ordinate Bench in ITA
No.1738/Del/2025 and, therefore, instant issue also requires to be set aside to the file of the Ld. CIT(A) for fresh adjudication. Such Abhimanyu B Singh vs. ITO prayer made by the Ld. AR has not been objected by the Ld. DR with all his fairness.
Having heard the Ld. Counsels appearing for the parties and having regard to the facts and circumstances of the case particularly quantum appeal having been disposed off by remitting the issues to the file of the Ld. CIT(A) for fresh adjudication by the Co-ordinate Bench, this appeal is disposed off by setting aside the issue to the file of Ld. CIT(A) for further consideration. The appeal is allowed for statistical purposes.
In the result, the appeal filed by the assessee is allowed for statistical purposes. Order pronounced in the open Court on 21.08.2025. (NAVEEN CHANDRA) (MADHUMITA ROY) ACCOUNTANT MEMBER JUDICIAL MEMBER
Dated: 21.08.2025
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