SANDIPKUMAR MANUBHAI PATEL,SURAT vs. INCOME TAX OFFICER, WARD 1(1), BHARUCH, BHARUCH

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ITA 516/SRT/2026Status: DisposedITAT Surat01 June 2026AY 2017-183 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal noted that the quantum appeal was restored to the CIT(A) and agreed with the assessee's request. The order of the CIT(A) was set aside and the matter was remitted back for fresh adjudication.

What were the facts?

The assessee's quantum appeal for AY 2017-18 was restored to the file of the CIT(A). The assessee requested that the penalty appeal for the same year also be restored to the CIT(A) for joint adjudication.

What were the issues?

Whether the penalty appeal should be restored to the CIT(A) for joint adjudication with the quantum appeal, given that the quantum appeal was already restored.

Which sections of the Income-tax Act were involved?

Section 271AAC,Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “SMC”

Before: Dr. Arjun Lal Saini

For Appellant: Shri Chitrang Vaiwala, CA
For Respondent: Shri Ajay Uke, Ld. Sr. DR
Hearing: 18/05/2026

In The Income Tax Appellate Tribunal, “SMC” Surat Bench, Surat

Before Dr. Arjun Lal Saini, Accountant Member आयकरअपीलसं./ITA No. 516/SRT/2026 (�नधा�रणवष�/Assessment Year: (2017-18) Sandipkumar Manubhai Patel ITO, wd – 1(1), B-42, Sneh Milan Society, Chikuvadi, Income Tax Office, Hari Kunj, Vs. Nana Varachha, Surat – 395006, Station Road, Bharuch – 356069, Gujarat Gujarat �थायीलेखासं./जीआइआरसं./PAN/GIR No.: BEFBPP1199C (अपीलाथ�/Appellant) (��यथ�/Respondent)

Appellant by : Shri Chitrang Vaiwala, CA Respondent by : Shri Ajay Uke, Ld. Sr. DR Date of Hearing : 18/05/2026 : 01/06/2026 Date of Pronouncement

ORDER Per, Dr. Arjun Lal Saini, AM:

Captioned appeal filed by the assessee, pertaining to Assessment Year 2017-18, is directed against the order under section 250 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) by Commissioner of Income-tax (Appeals), National Faceless Appeal Centre, Delhi (hereinafter referred to as “the Ld.CIT(A)/NFAC”), dated 23.01.2026, which in turn arises out of penalty order passed by the Assessing Officer u/s. 271AAC of the Act, on 20.03.2025.

2.

At the outset itself, the ld. Counsel for the assessee submitted that the quantum appeal of the assessee for assessment year (AY) 2017-18, vide ITA

ITA No. 516/SRT/2026 Sandipkumar M. Patel No.596/SRT/2025, vide order dated 07.10.2025 have been restored back to the file of the Ld.CIT(A), therefore, this penalty appeal for AY 2017-18, should also be restored back to the file of the Ld.CIT(A), so that, Ld.CIT(A) may adjudicate the quantum appeal as well as penalty appeal together.

3.

On the other hand, the ld. DR for the Revenue did not have any objection, if the matter is restored back to the file of the Ld.CIT(A).

4.

I have heard both the parties and carefully gone through the submission put forth on behalf of the assessee along with the documents furnished and the case laws relied upon, and perused the fact of the case including the findings of the ld CIT(A) and other materials brought on record. I note that quantum appeal of the assessee for AY 2017-18 has been restored back to the file of the Ld.CIT(A) for statistical purposes by the Tribunal, vide order dated 07.10.2025, therefore, this penalty appeal should also be restored back to the file of the Ld. CIT(A). Hence, I set aside the order of the Ld.CIT(A) and remit this matter back to the file of the Ld.CIT(A) for fresh adjudication, as per the outcome of the quantum appeal of the assessee.

5.

In the result, the appeal of the assessee is allowed for statistical purposes.

Order is pronounced in the open court on 01/06/2026. Sd/- (Dr. Arjun Lal Saini) लेखा सद�य/Accountant Member Surat Date: 01/06/2026 Copy of the order forwarded to :  The assessee Page 2 of 3

ITA No. 516/SRT/2026 Sandipkumar M. Patel  The Respondent  CIT  The CIT(A)  DR, ITAT, Surat  By order Guard File //True Copy// Assistant Registrar/Sr. PS/P.S. ITAT, Surat

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