ANIL KUMAR,UNA vs. INCOME TAX OFFICER, WARD, UNA, UNA

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ITA 1309/CHANDI/2025Status: DisposedITAT Chandigarh10 August 2026AY 2018-192 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that since the quantum appeal was remanded, the consequential penalty should also be restored back to the CIT(A) for fresh adjudication based on the outcome of the quantum appeal.

What were the facts?

The assessee's appeal is against a penalty order under section 271AAC(1). The original assessment involved an addition under section 69A, and the quantum appeal has been remanded back to the CIT(A).

What were the issues?

Whether a consequential penalty order should be set aside and remanded when the underlying quantum appeal has been remanded for fresh adjudication.

Which sections of the Income-tax Act were involved?

Section 271AAC(1),Section 250,Section 147,Section 144,Section 144B,Section 69A

AI-generated summary — verify with the full judgment below

आयकर अपीलीय अिधकरण,च�ीगढ़ �ायपीठ “A” , च�ीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE BEFORE: SHRI MANOJ KUMAR AGGARWAL, AM & SH. RAJESH DAMODARLAL SHARMA, JM आयकर अपील सं./ ITA No. 1309/Chd/2025 �नधा�रण वष� / Assessment Year : 2018-19 बनाम Anil Kumar, The ITO, Ward No.5, Ward, Village Chok Thathat Amb, Una Una 174303 �ायी लेखा सं./PAN NO: CBHPK9549J अपीलाथ�/Appellant ��थ�/Respondent िनधा�रती की ओर से/Assessee by : None राज� की ओर से/ Revenue by : Shri Vivek Vardhan, Sr.DR सुनवाई की तारीख/Date of Hearing : 03.08.2026 उदघोषणा की तारीख/Date of Pronouncement : 10.08.2026 आदेश/Order PER RAJESH DAMODARLAL SHARMA, J.M: The present appeal filed by the Assessee is directed against the order passed u/s 250 of the Income Tax Act, 1961 (in short 'the Act') dated 16.8.2025 by the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi confirming levy of penalty u/s 271AAC(1) by Ld. AO vide order dt. 25.6.2025.

2.

At the time of hearing, none appeared for assessee. However, it emerges that the assessment proceedings in the case of the Assessee

2 1309/Chd/2025 were finalized u/s 147 r.w.s. 144 r.w.s. 144B of the Act making an addition of Rs. 1,10,14,503/- u/s 69A of the Act. Subsequently, the quantum appeal, from which the impugned penalty emanates, has been remanded back by Tribunal to Ld. CIT(A) vide order ITA No. 121/Chd/2025 dated 21.4.2026. 3. We find that since quantum appeal has already been remanded back, the consequential penalty is also to be restored back on similar lines for fresh adjudication in the light of outcome of quantum appeal. Accordingly, the impugned order is set aside and the impugned penalty stand restored back to Ld. CIT(A) on similar lines. 4. In the result, the appeal of the Assessee is allowed for statistical purposes.

Order pronounced in the open court on 10.08.2026 -Sd- -Sd- (MANOJ KUMAR AGGARWAL ) (RAJESH DAMODARLAL SHARMA ) ACCOUNTANT MEMBER JUDICIAL MEMBER rkk आदेश की �ितिलिप अ�ेिषत/ Copy of the order forwarded to : 1. अपीलाथ�/ The Appellant 2. ��थ�/ The Respondent 3. आयकर आयु�/ CIT 4. िवभागीय �ितिनिध, आयकर अपीलीय आिधकरण, च�ीगढ़/ DR, ITAT, CHANDIGARH 5. गाड� फाईल/ Guard File

सहायक पंजीकार/ Assistant Registrar

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