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Income Tax Appellate Tribunal, JAIPUR BENCHES (SMC
Before: SHRI RAMESH C SHARMAvk;dj vihy la-@ITA No. 213/JP/2015
ORDER PER: R.C. SHARMA, A.M. This is an appeal filed by the assessee against the order of ld.CIT(A)-3, Jaipur dated 22/12/2014 for the A.Y. 2010-11 in the matter of imposition of penalty U/s 271(1)(c) of the Income Tax Act, 1961 (in short, the Act).
At the outset, then ld AR of the assessee has placed on record the order passed by the Tribunal in quantum appeal dated 25/03/2019 wherein addition on account of unexplained deposit of Rs. 39,59,443/- was restored by the Tribunal to the file of A.O..
2 ITA 213/JP/2015 Raghuveer Singh Khangarot Vs. DCIT 3. We had carefully gone through the order of the Tribunal dated 25/03/2019 wherein the matter was restored back to the A.O. for deciding afresh. The matter is still pending before the A.O., therefore, in all fairness, the penalty imposed with respect to the very same addition is also restored back to the A.O. for deciding afresh in terms of the quantum order passed by the Tribunal dated 25/3/2019.
In the result, appeal of the assessee is allowed for statistical purposes only.
Order pronounced in the open court on 25th July, 2019
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सहायक पंजीकार@Aेेज. त्महपेजतंत