JITENDRA BISWAL,KAKATPUR vs. ITO, PURI

ITA 583/CTK/2026Status: DisposedITAT Cuttack18 August 2026AY 2014-153 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that since the assessment order was quashed, the penalty levied on its basis had no legal standing. Therefore, the penalty was directed to be deleted.

What were the facts?

The assessee filed an appeal against the penalty order. The assessee's counsel submitted that the assessment order, on which the penalty was based, had been quashed by the Tribunal in a separate appeal.

What were the issues?

The primary issue was whether the penalty could survive if the underlying assessment order was quashed.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, CUTTACK BENCH CUTTACK

Before: SHRI GEORGE MATHAN & SHRI RAKESH MISHRA

Hearing: 18/08/2026Pronounced: 18/08/2026

Per George Mathan, JM: This is an appeal filed by the assessee against the order of CIT(A), NFAC, Delhi (the ‘CIT(A)’) in appeal no.NFAC/2013- 14/10416440 dated 21/01/2026 for the assessment year 2014-15. 2. Shri P. K. Mishra, AR appeared on behalf of the assessee and Shri Arnab Mukherjee, Sr. DR represented on behalf of the revenue.

3.

At the outset, the learned counsel for the assessee submitted that the Tribunal has quashed the assessment order in the quantum appeal vide its order dated 26.05.2026 passed in ITA No.209/CTK/2026. The ld. counsel has further subm

The order continues below.

Read the full judgment

A free account opens 10 full judgments a month. Re-reading one you have already opened does not count again.

Create a free accountSign in

See plans and prices

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.

Recent GST High Court judgments

Search GST case law →