ABHIMANYU B SINGH,GURGAON vs. INCOME TAX OFFICER WARD (1), GURGAON

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ITA 1755/DEL/2025Status: DisposedITAT Delhi21 August 2025AY 2010-11Bench: MS. MADHUMITA ROY (Judicial Member), SHRI NAVEEN CHANDRA (Accountant Member)1 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal, having heard both parties and noting that the quantum appeal was remitted to the CIT(A) for fresh adjudication, decided to set aside the current issue to the file of the CIT(A) for further consideration.

What were the facts?

The appeal relates to the confirmation of a penalty order under Section 271(1)(c) for Assessment Year 2010-11. The assessee's counsel argued that the quantum appeal had already been set aside by a co-ordinate bench for fresh adjudication.

What were the issues?

Whether the penalty order needs to be set aside for fresh adjudication in light of the quantum appeal being remitted to the CIT(A).

Which sections of the Income-tax Act were involved?

Section 271(1)(c)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘G’: NEW DELHI

For Appellant: CA Mohd. Fesal
For Respondent: Shri Manish Gupta, Sr. DR
Hearing: 14/08/2025Pronounced: 21/08/2025

(ASSESSMENT YEAR: 2010-11) Abhimanyu B Singh, Income Tax Officer, A-1001, Bestech Park View Ward-1(1), Spa Next, Sector-67, Vs. Gurugram. Gurgaon-122101. PAN-AFRPC2137A (Appellant) (Respondent) Assessee by CA Mohd. Fesal Department by Shri Manish Gupta, Sr. DR Date of Hearing 14/08/2025 Date of Pronouncement 21/08/2025 O R D E R

PER MADHUMITA ROY, JM:

1.

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 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.

3.

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.

4.

In the result, the appeal filed by the assessee is allowed for statistical purposes. Order pronounced in the open Court on 21.08.2025.

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