KRIPA RANJAN DEBBARMA,AGARTALA vs. ITO 1 AGARTALA, AGARTALA

ITA 474/GTY/2026Status: DisposedITAT Guwahati08 September 2026AY 2013-143 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal set aside the CIT(A)'s order upholding the penalty and remanded the matter back to the CIT(A). The CIT(A) is directed to decide the penalty appeal either along with or after deciding the quantum appeal.

What were the facts?

The assessee filed an appeal against the penalty order under Section 271(1)(c) which was dismissed by the CIT(A). The quantum proceedings for the same assessment year were previously remanded by the ITAT to the CIT(A).

What were the issues?

Whether the penalty appeal should be decided independently when the related quantum appeal has been remanded. The appropriate procedure for handling penalty proceedings linked to remanded quantum appeals.

Which sections of the Income-tax Act were involved?

Section 271(1)(c),Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, GUWAHATI ‘DB’ BENCH

Before: SHRI LAXMI PRASAD SAHU & SHRI YOGESH KUMAR U.S.

For Appellant: Shri Gaurav Goradia, AR
For Respondent: Shri PS Thuingaleng, Addl. CIT
Hearing: 03.09.2026Pronounced: 08.09.2026

PER YOGESH KUMAR U.S., JUDICIAL MEMBER:

This Appeal is filed by the Assessee against the order of the NFAC, Delhi (‘Ld. CIT(A)’ for short) dated 05.05.2026 passed u/s 250 of the Income Tax Act, 1961 (“the Act”, for short) for the Assessment Year 2013-14, wherein the Ld. CIT(A) has dismissed the Appeal of the Assessee challenging the Order of the penalty passed u/s 271(1)(c) of the Act.

2.

The Learned Counsel for the Assessee submitted that in the quantum proceedings, the Co-ordinate Bench of the Tribunal in ITA No.122/GTY/2025, vide Order dated 17.11.2025, set aside the Order of the CIT(A) therein and remanded the matter to the file of the CIT(A), therefore, submitted that the present second

The order continues below.

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