NEETA GUPTA, RAIPUR,RAIPUR vs. ITO, WARD-4(1), RAIPUR, RAIPUR

That in the quantum appeal filed by the assessee in ITA No.158/RPR/2026, A.Y.2019-20 pertaining to the present penalty appeal, it emanates from record that an ex-parte order was passed by the Ld. CIT(Appeals)/NFAC, for which, following the decision of the ITAT, “Division Bench”, Raipur in the cases of Collector Mining, Kondagaon Vs. Deputy Commissioner of Income Tax (TDS), ITA Nos. 771, 772, 773, 774, 775, 776 & 777/RPR/2025, dated 12.03.2026, the matter was remanded to the file of the Ld. CIT(Appeals)/NFAC for revisiting the case as per law while complying with the principles of natural justice.

At the time of hearing, the Ld. Counsel for the assessee submitted that since quantum has been remanded to the file of the Ld. CIT(Appeals)/NFAC for denovo adjudication, therefore, the penalty matter may also be restored to the file of the Ld. CIT(Appeals)/NFAC for the sake of completeness for purpose of adjudication.

The Ld. Sr. DR submitted that in terms with substantive justice, since quantum has been remanded to the file of the Ld. CIT(Appeals)/NFAC, penalty should also be remanded to the file of the Ld. CIT(Appeals)/NFAC.

Having heard the submissions of the parties herein, the order of the Ld. CIT(Appeals)/NFAC is set-aside and the matter is remanded to the file of the Ld. CIT(Appeals)/NFAC for denovo adjudication a/w. quantum as per law while complying with the principles of natural justice.

That as per above terms, appeal of the assessee is allowed for statistical purposes. Order pronounced in open court on 05th day of May, 2026.