DEPUTY COMMISSIER OF INCOME TAX, CIRCLE1.1, GURGAON, GURGAON vs. M/S INCH AUTOMATION PRIVATE LIMITED, GURGAON

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ITA 327/DEL/2025Status: DisposedITAT Delhi23 July 2025AY 2016-17Bench: SHRI YOGESH KUMAR U.S. (Judicial Member), SHRI MANISH AGARWAL, ACCOUNTANT MEMBER Deputy Commissioner of Vs M/s Inch Automation Pvt. Income Tax, Circle-2(1) Ltd. Gurugram, Haryana Plot No. 164, Ssecdtor-6, IMT, Manesar, Gurgaon, HaryanaPAN: AAICM1149D Appellant Respondent Assessee by None Revenue by Sh. Rajesh Kumar Dhanesta, Sr. DR Date of Hearing 23/07/2025 Date of Pronouncement 23/07/2025 ORDER PER YOGESH KUMAR, U.S. JM: The present appeal is filed by the Department against the order of L1 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal noted that the quantum appeal for the same assessment year had been remanded to the CIT(A) by a coordinate bench. Therefore, the Tribunal also remanded the penalty appeal to the CIT(A) to be decided along with the quantum appeal.

What were the facts?

The Department filed an appeal against the order of the CIT(A) who had deleted the penalty levied under Section 271(1)(c) of the Act for Assessment Year 2016-17. The assessee did not appear.

What were the issues?

Whether the penalty appeal should be remanded to the CIT(A) for decision along with the quantum appeal, especially when the assessee did not appear.

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

Hearing: 23/07/2025Pronounced: 23/07/2025

ORDER

PER YOGESH KUMAR, U.S. JM:

1.

The present appeal is filed by the Department against the order of Ld. Commissioner of Income Tax (Appeals/ National Faceless Appeal Centre (‘Ld. CIT(A)/NFAC’ for short), New Delhi dated 09/12/2024for the Assessment Year 2016-17, wherein the Ld. CIT(A) has deleted the penalty levied u/s 271(1)(c) of the Act.

2.

None appeared for the Assessee. Considering the issue involved in the present Appeal we deem it fit to decide the Appeal on hearing the Ld. Department's Representative and perusing the material available on record.

3.

The Ld. Departmental Representative submitted that the issue involved in the quantum appeal of the Assessee for Assessment Year 2016-17 has been restored to the file of the Ld. CIT(A) with a direction to pass fresh order in by the Tribunal vide order dated 13/06/2022, therefore, submitted that the issue of penalty involved in the present appeal may also be restored to the file of the Ld. CIT(A) for passing of fresh order. The Department's Representative has also placed the order of the Tribunal dated 13/06/2022 in ITA No. 116/Del/2021.

4.

We have perused the order of the Tribunaldated 13/06/2022 in , wherein the Co-ordinate Bench of the Tribunal has remanded the matter to the file of the Ld. CIT(A) for passing a fresh order in the quantum appeal. Therefore, we remand the issue involved in the present appeal (penalty) to the file of the Ld. CIT(A) with a direction to decide the appeal challenging the order of penalty in accordance with law along with quantum appeal.

5.

In the result the appeal of the Department is partly allowed for statistical purpose.

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