THE KISAN SAHKARI CHINI MILLS LTD,ALIGARH vs. CIRCLE 4(1)(1), ALIGARH

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ITA 250/AGR/2026Status: DisposedITAT Agra09 July 2026AY 2017-183 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the CIT(A) should first decide the quantum appeal before adjudicating the penalty appeal, which is consequential. The principles of natural justice were also to be observed.

What were the facts?

The assessee's appeal against a penalty order was dismissed by the CIT(A) without deciding the pending quantum appeal. The penalty was imposed under Section 270A of the Income Tax Act.

What were the issues?

Whether the CIT(A) erred in deciding the penalty appeal before the quantum appeal and without affording proper opportunity of hearing.

Which sections of the Income-tax Act were involved?

Section 270A,Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AGRA (DB

Before: SHRI SUNIL KUMAR SINGH & SHRI BRAJESH KUMAR SINGH

For Appellant: Shri. Pramod Kumar, C.A
For Respondent: Smt Sangeeta Yadav, CIT (DR)
Hearing: 07.07.2026Pronounced: 07.07.2026

IN THE INCOME TAX APPELLATE TRIBUNAL, AGRA (DB) BENCH, AGRA BEFORE : SHRI SUNIL KUMAR SINGH, JUDICIAL MEMBER AND SHRI BRAJESH KUMAR SINGH, ACCOUNTANT MEMBER ITA No. 250/Agr/2026 Assessment Year: 2017-18 The Kisan Sahkari Chini Mills Ltd, Vs. Circle 4(1)(1), Vill & Post – Satha, Aligarh- Aaykar Bhawan, Marris Road, 202127 Aligarh-202127 PAN : AAAAT0577E (Appellant) (Respondent) Assessee by Shri. Pramod Kumar, C.A. Department by Smt Sangeeta Yadav, CIT (DR) Date of hearing 07.07.2026 Date of pronouncement 07.07.2026 ORDER PER: SUNIL KUMAR SINGH, J.M.

This appeal is directed against the impugned order dated 12.02.2026 passed in appeal No NFAC/2016-17/10058310 by the ld. Commissioner of Income Tax/ National Faceless Appeal Centre (NFAC), Delhi (hereinafter referred to as the “CIT(A) u/s. 250 of the Income Tax Act, 1961 (hereinafter referred to as the “Act”) for the A.Y. 2017-18, wherein ld CIT(A) has dismissed assessee’s appeal, confirming the penalty of Rs. 3,40,41,218/- imposed vide penalty order dated 28.10.2021 passed u/s 270A of the Act. 2. Appellant assessee has preferred this second appeal on the various grounds including the one that that ld CIT(A) has confirmed the said penalty without affording proper opportunity of hearing to the assessee.

ITA No.250/Agr/2026

3.

Perused the records. Heard ld representative for the appellant assessee and ld CIT (DR) for the respondent revenue. 4. It has been brought to our notice that despite the quantum appeal still pending before ld CIT(A), he has disposed of this penalty appeal. In such circumstances, we deem it just and appropriate to restore the matter back to the file of ld CIT(A) with a direction that ld CIT(A) shall first decide the quantum appeal and thereafter the present penalty appeal being consequential to the quantum addition, be decided in accordance with law. We, further, direct the assessee to be diligent and cooperative in attending the hearings and making submissions before the ld CIT(A) for the expeditious and effective disposal. Needless to say that ld CIT(A) shall ensure the observance of the principles of natural justice. The appeal is liable to be allowed for statistical purposes. 5. In the result, the appeal of the assessee is allowed for statistical purposes. Impugned order dated 12.02.2026 is set aside.

Order pronounced in the Open Court on - 07.07.2026

Sd/- Sd/- (BRAJESH KUMAR SINGH) (SUNIL KUMAR SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER

Dated: 09.07.2026

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ITA No.250/Agr/2026

*Aamir Siddiqui, PS Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, Agra

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