KARAN SINGH DOGRA,GAUTAM BUDH NAGAR vs. INCOME TAX OFFICER, NOIDA
Income Tax Appellate Tribunal, DELHI BENCH ‘SMC’, NEW DELHI
Before: Sh. Satbeer Singh Godara
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”).
Heard both the parties at length. Case file perused.
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
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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.
This assessee’s appeal is allowed for statistical purposes. Order Pronounced in the Open Court on 21/07/2025. (Satbeer Singh Godara)
Judicial Member
Dated: 21/07/2025
*Subodh Kumar, Sr. PS*