AJAY KUMAR, KOLKATA,KOLKATA vs. ITO-1(1), BILASPUR, BILASPUR

ITA 533/RPR/2026Status: HeardITAT Raipur06 July 2026AY 2016-174 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the validity of the penalty appeals depends on the outcome of the pending quantum appeals before the High Court. Therefore, the matters were remanded to the Assessing Officer.

What were the facts?

The assessee's appeals were filed with a delay of 15 days, which was condoned due to medical reasons. The appeals pertained to penalties levied under Section 271(1)(c) of the Income Tax Act.

What were the issues?

Whether penalty proceedings under Section 271(1)(c) should be stayed or remanded pending the outcome of quantum appeals before the High Court.

Which sections of the Income-tax Act were involved?

Section 271(1)(c)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, RAIPUR BENCH “SMC”, RAIPUR

Before: SHRI PARTHA SARATHI CHAUDHURY

For Appellant: shri G.S. Agrawal &
For Respondent: Shri Piyush Tripathi, Sr. DR
Hearing: 03.07.2026Pronounced: 06.07.2026

PER PARTHA SARATHI CHAUDHURY, JM The captioned appeals preferred by the assessee emanates from the respective orders of the Ld.CIT(Appeals)/NFAC, Delhi dated 02.03.2026 & 13.03.2026 for the assessment years 2013-14, 2014-15, 2015-16 & 2016- 17 as per the grounds of appeal on record.

2.

At the very outset, it is noted that the appeals are time barred by 15 days. That explai

The order continues below.

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