JIGNESH NARENDRABHAI MANDALIYA,RAJKOT vs. THE INCOME TAX OFFICER WARD 2(1)(2),RKT, RAJKOT

The Ld.CIT(A) erred in law as well as on facts that upholding the penalty of Rs.57,937/- u/s 271AAC of the Act. 3. The Ld.CIT(A) erred in law as well as on facts that without considering the facts and merits. 4. The Ld.CIT(A) erred in law as well as on facts that no any further opportunity has been given. 5. Your appellant craves leave to add alter, amend or withdraw any of the ground stated here above. 3. Pertaining to penalty appeal of the assessee, in ITA No. 500/Rjt/2026, the Ld. Counsel for the assessee submitted that the appeal relates to penalty u/s 271AAC(1) of the Act, for assessment year 2019-20, and the quantum appeal, connected with this penalty appeal, has been restored back to the file of the Assessing Officer by Ld. CIT(A). For this, Ld. Counsel for the assessee furnished before the Bench, the order of Ld. CIT(A), dated 09.02.2026 for assessment year 2019-20, wherein the findings of the Ld. CIT(A) are as follows: “Having considered the factual as well as legal provisions, I have come to the conclusion that to meet ends of justice the matter requires detailed examination and verification based on facts brought to light by the appellant before the CIT(A) and hence the impugned assessment order is required to be set-aside. Accordingly, the AO is directed to make fresh assessment after giving adequate opportunities to the appellant and comply with all extant rules and provisions of the Act following principles of natural justice. The appellant may note that all necessary compliance should be made at the earliest and within the time limit prescribed in the notices issued by the AO. It should be endeavor of the appellant to promptly submit necessary evidence in support of his claim, suo-moto or as required by the AO without causing undue delays leading to submissions towards fag end of the limitation period. The AO may take note of the circulars/instructions issued by CBDT with respect to accord of credit of taxes paid, if any, etc. With these remarks and directions, the assessment order is hereby set-aside in accordance with proviso to section 251(1)(a) with further direction to the AO to make fresh assessment in accordance with the relevant rules and timelines prescribed u/s 153(3) of the Act. 6. For statistical purposes, the appeal is set-aside”.