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Facts
The assessee filed an appeal against the order dated 01.10.2024 passed by the NFAC, Delhi, which arose from an Assessment Order dated 14.05.2019 passed by the ITO under Section 271(1)(c) of the Income Tax Act, 1961 for AY 2011-12.
Held
The Tribunal held that since the quantum appeal was set aside by the Coordinate Bench to the file of the AO, the instant appeal arising from the penalty order lost its force and became infructuous. Therefore, the appeal was dismissed as infructuous.
Key Issues
Whether the penalty appeal under Section 271(1)(c) becomes infructuous when the related quantum appeal is set aside.
Sections Cited
271(1)(c)
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, “F” BENCH, DELHI
Before: MS. MADHUMITA ROY & SHRI KHETTRA MOHAN ROY
The instant appeal filed by the assessee is directed against the order dated 01.10.2024 passed by the National Faceless Appeal Centre (NFAC) Delhi, arising out of the Assessment Order dated 14.05.2019 passed by the ITO, Ward 58(2), Delhi under Section 271(1)(c) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) for Assessment Year 2011-12.
In view of the quantum appeal being set aside by the Coordinate Bench to the file of the Ld. AO the instant appeal arising out of the order passed by the Ld. AO under Section 271(1)(c) of the Act has lost its force and become infructuous and therefore the appeal preferred by the assessee is dismissed as infructuous.
The appeal of the assessee is dismissed as infructous.
Order pronounced in the open court on 27.05.2025