KARAN SINGH DOGRA,GAUTAM BUDH NAGAR vs. INCOME TAX OFFICER, NOIDA

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ITA 2346/DEL/2025Status: DisposedITAT Delhi21 July 2025AY 2012-13Bench: Sh. Satbeer Singh Godara (Judicial Member)4 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal decided to restore the penalty appeal to the Assessing Authority for adjudication after the outcome of the quantum appeal. Other issues were kept open.

What were the facts?

The assessee filed an appeal against an order related to penalty proceedings for Assessment Year 2012-13. The assessee's corresponding quantum appeal was pending for transfer to the Delhi benches of the ITAT.

What were the issues?

Whether the penalty appeal should be adjudicated before or after the decision on the quantum appeal, especially when the quantum appeal is pending transfer.

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 ‘SMC’, NEW DELHI

Before: Sh. Satbeer Singh Godara

For Appellant: Ms. Shalini Gupta, AR
Hearing: 21.07.2025Pronounced: 21.07.2025

Asstt. Year : 2012-13 Karan Singh Dogra, Vs Income Tax Officer, 1903, Lotus Boulevard Tower-16, Ward-2(1), Sector-100, Gautam Budh Nagar, Noida, Uttar Pradesh-201301 Uttar Pradesh-201304 (APPELLANT) (RESPONDENT) PAN No. AAOPD8275C Assessee by: Ms. Shalini Gupta, AR Revenue by : Sh. Manoj Kumar, Sr. DR Date of Hearing: 21.07.2025 Date of Pronouncement: 21.07.2025 ORDER This assessee’s appeal for Assessment Year 2012-13, arises against the CIT(A)/NFAC, Delhi’s DIN & order No. ITBA/NFAC/S/250/2024-25/1073846195(1) dated 28.02.2025, in proceedings u/s 271(1)(c) of the Income Tax Act, 1961 (in short “the Act”).

2.

Heard both the parties at length. Case file perused.

3.

It transpires during the course of hearing that the assessee’s corresponding quantum appeal ITA 338/Indore/2025 is stated to be pending for transfer to ITAT Delhi benches as per rules. Learned counsel has filed a copy of the department’s no objection to this effect dated 10.07.2025. The Revenue is equally very fair in not rebutting all these factual position emanating from the case file.

Karan Singh Dogra 4. That being the case, the tribunal hereby deems it appropriate to restore the assessee’s instant penalty appeal to the learned assessing authority for it’s afresh appropriate adjudication after the final outcome of the above quantum appeal, as per rules. All other remaining legal and other issues on merits are kept open at this stage.

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