CATHOLIC CHURCH, DIBRUGARH,DIBRUGARH vs. ITO WARD 2(4) EXEMP, SHILLONG, AAYKAR BHAWAN

IN THE INCOME TAX APPELLATE TRIBUNAL – GUWAHATI BENCH VIRTUAL BENCH AT KOLKATA Before Shri Sonjoy Sarma, Judicial Member and Shri Rakesh Mishra, Accountant Member ITA No.165/GTY/2026 Assessment Year: 2016-17 Catholic Church, Dibrugarh……..…………………………………….…..Appellant College Road, Dibrugarh Assam-786001 [PAN: AAAJC0030E] vs. ITO, Ward-2(4), Exemption, Shillong……………………..……...…..…..Respondent Meghalaya-793001 Appearances by: Shri Sapan Usrethe, AR, appeared on behalf of the Appellant. Shri Santosh Kumar Karnani, Addl. CIT, appeared on behalf of the Respondent. Date of concluding the hearing : May 14, 2026 Date of pronouncing the order : May 14, 2026 ORDER Per Sonjoy Sarma, Judicial Member: The present appeal filed by the assessee is directed against the order dated 22.01.2026 passed by the NFAC, Delhi [hereinafter referred to as the ‘Ld. CIT(A)] u/s 250 of the Income Tax Act, 1961 (the ‘Act’) for the assessment year 2016-17. 2. Brief facts of the case are that, at the time of hearing, the Ld. AR submitted that in the case of assessee, assessment u/s 147 r.w.s 144B of the Act was completed vide order dated 22.12.2023. Consequent thereto, a penalty proceedings u/s 271(1)(c) of the Act were initiated and penalty amounting to Rs.6,17,470/- was levied upon the assessee. 3. Dissatisfied with the above penalty order, assessee preferred an appeal before the Ld. CIT(A), where the Ld. CIT(A) sustained the penalty and dismissed the appeal of the assessee.

ITA No.165/GTY/2026 Catholic Church, Dibrugarh 4. Still aggrieved by the above order, the assessee is in appeal before this Tribunal. At the time of hearing before us, the Ld. AR categorically submitted that the quantum of appeal against the assessment order dated 22.12.2023 is still pending before the Ld. CIT(A) for adjudication. Therefore, according to the Ld. AR, adjudication of the penalty appeal independently and in isolation would not be proper. It was accordingly prayed that the matter may be restored to the file of the Ld. CIT(A) with a direction to decide both the quantum appeal and the penalty appeal simultaneously. 5. On the other hand, the Ld. DR fairly submitted that he has no serious objection if the matter is restored to the file of the Ld. CIT(A) for adjudication along with the pending quantum appeal. 6. We, after hearing the rival submissions and perusing the material available on record, we are of the considered view that since the quantum of appeal arising out of the assessment order dated 22.12.2023 is still pending for disposal before the Ld. CIT(A), the penalty proceedings u/s 270(1)(c) of the Act should also be adjudicated simultaneously along with the quantum proceedings in order to avoid contradictory findings. Accordingly, we restore the matter to the file of the Ld. CIT(A) with a direction to adjudicate the present penalty appeal along with the pending quantum appeal simultaneously in accordance with law, after providing reasonable opportunity of being heard to the assessee. 7. In terms of the above, appeal of the assessee is allowed for statistical purposes.

Kolkata, the 14th May, 2026.

Sd/- Sd/- [Rakesh Mishra] [Sonjoy Sarma] Accountant Member Judicial Member Dated: 14.05.2026. DP, PS 2

ITA No.165/GTY/2026 Catholic Church, Dibrugarh Copy of the order forwarded to: 1. Appellant - 2. Respondent - 3. CIT(A)- 4. CIT- , 5. CIT(DR),

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