RAJPAL GUPTA,KOLKATA vs. I.T.O., WARD - 47(3), KOLKATA

IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, KOLKATA Before Shri Pradip Kumar Choubey, Judicial Member and Shri Rakesh Mishra, Accountant Member ITA No 280 /KOL/2026 Assessment Year- 2008-09 Rajpal Gupta.......................................................................................................Appellant 127, Netaji Subhas Road, 5th Floor, Kolkata- 700001. [PAN No. ADTPG4725E]

Vs. ITO, WARD-47(3),.......................................................,..……………....……….Respondent Kolkata- 700001 Appearances by: Avijit Ghosal, Adv, appeared on behalf of the Appellant. Sandip Sarker, Sr. DR, appeared on behalf of the Respondent. Date of concluding the hearing: August 12, 2026 Date of pronouncing the order: August 25 ,2026 ORDER Per Pradip Kumar Choubey, Judicial Member: This appeal filed by the assessee is directed against the order dated 26.11.2025 of the Office of the National Faceless Appeal Centre (NFAC), Delhi passed under Section 271(1)(C) of the Assessment Year 2008-09 of the Income- Tax Act, 1961 (hereinafter referred to as “the Act”). 2. The Ld. AR has submitted that quantum appeal against which the present penalty proceedings has been initiated is pending for adjudication before the CIT(A) after remanding the matter by the Hon’ble ITAT (D) Bench Kolkata passed in ITA No. 140-2019.

ITA No.280/Kol/2026 3. The Ld. AR submits that since the quantum appeal is pending before the CIT(A) for adjudication. Penalty order passed on the basis of the assessment order has no leg to stand and liable to be set aside. Contrary to that Ld. DR did not raise any objection though he supports to the impugned order. 4. On perusal of the facts we find that assessee has filed return of income declaring total income of Rs. 274,630/-/- assessment was completed on the total income of Rs. 812,920/- against this addition first appeal has been preferred by the assessee that has been dismissed by the CIT(A). Against this order, assessee preferred an appeal before the Hon’ble ITAT Kolkata bearing ITA No. 140/2019 and Hon’ble ITAT Kolkata has set aside the matter to the file of the CIT(A) with a direction to decide the appeal on merits and the same is still pending for adjudication. Sincethe quantum of appeal against which penalty has been imposed by the Assessing Officer is still pending before the CIT(A),hence the present penalty proceedings is hereby set aside and remitted back to the file of the CIT(A) with a direction to pass order after adjudicating the quantum of appeal of the assessee. In result, the appeal of the assessee is allowed for statistical purpose. Kolkata, the 25th August , 2026.

Sd/- Sd/- [Rakesh Mishra] [Pradip Kumar Choubey] Accountant Member Judicial Member

DC Dated: 25. 08.2026. 2

ITA No.280/Kol/2026

Copy of the order forwarded to: 1. Appellant - 2. Respondent - 3. CIT(A)- 4. CIT- 5. CIT(DR)

//True copy// By order Deputy Registrar, Kolkata Benches

ITA No.280/Kol/2026