BELASH LAL SONKAR,BHADOHI, MAHARAJGANJ vs. NFAC, DELHI

ITA 178/ALLD/2025Status: DisposedITAT Allahabad22 May 2026AY 2012-1311 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal set aside the CIT(A)'s order and restored the penalty issue to the CIT(A)'s file. The CIT(A) is directed to pass a fresh order after the quantum appeal is decided and after providing the assessee with a reasonable opportunity.

What were the facts?

The assessee's appeal against a penalty order under Section 271(1)(c) was dismissed by the CIT(A). The assessee argued that the penalty appeal was premature as the quantum appeal against the assessment order was still pending.

What were the issues?

Whether the penalty appeal is premature when the quantum appeal is pending. The validity of penalty imposition when the assessment order was passed ex-parte.

Which sections of the Income-tax Act were involved?

Section 271(1)(c),Section 144,Section 69A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, LUCKNOW BENCH ‘SMC’, LUCKNOW

Before: SHRI ANADEE NATH MISSHRA

For Appellant: Shri Praveen Godbole

PER ANADEE NATH MISSHRA:A.M. (A) This appeal has been filed by the assessee against the impugned appellate order of learned CIT(A)/National Faceless Appeal Centre (NFAC), Delhi vide order dated 19.08.2025 for the AY 2012-13. The assessee has raised the following grounds of appeal:

“1. That in any view of the matter penalty imposed u/s 271(1)(c) of the IT Act imposing penalty of Rs. 12,40,007/- is bad both on the facts in law.

2.

That in any view of the matter the assessee has not concealed any particulars of income nor furnished any inaccurate particulars hence penalty imposed amounting to Rs. 12,40,007/- is highly unjustified. Assessment Year: 2012-13 2

3.

That in any view of the matter simply becaus

The order continues below.

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