RAJEEV NARANG,NEW DELHI vs. ITO,WARD-58(2), DELHI

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ITA 5361/DEL/2024Status: DisposedITAT Delhi27 May 2025AY 2011-12Bench: MS. MADHUMITA ROY (Judicial Member), SHRI KHETTRA MOHAN ROY (Accountant Member)1 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

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.

What were the 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.

What were the issues?

Whether the penalty appeal under Section 271(1)(c) becomes infructuous when the related quantum appeal is set aside.

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, “F” BENCH, DELHI

Before: MS. MADHUMITA ROY & SHRI KHETTRA MOHAN ROY

For Respondent: Ms. Harpreet Kaur Hansra, Sr
Hearing: 27.05.2025Pronounced: 27.05.2025

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.

2.

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.

3.

The appeal of the assessee is dismissed as infructous.

Order pronounced in the open court on 27.05.2025

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