MOHAN JUTE LTD,KOLKATA vs. INCOME TAX OFFICER WARD 1(1), KOLKATA

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ITA 1079/KOL/2026Status: DisposedITAT Kolkata30 June 2026AY 2012-20133 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal restored the penalty appeal to the file of the CIT(Appeals) for re-adjudication along with the quantum appeal. This was done to ensure consistency in the adjudication process.

What were the facts?

The assessee filed an appeal against the penalty levied under section 271(1)(c). The quantum appeal related to the same assessment year had been restored to the file of the CIT(Appeals) for re-adjudication.

What were the issues?

Whether the penalty appeal should be restored to the CIT(Appeals) for re-adjudication when the related quantum appeal has been similarly restored.

Which sections of the Income-tax Act were involved?

Section 271(1)(c),Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘C’ BENCH, KOLKATA

Before: Shri George Mathan & Shri Rakesh Mishra

Per George Mathan, Judicial Member:- This is an appeal filed by the assessee against the order of the ld. Commissioner of Income Tax (Appeals), National Faceless

ITA No. 1079/KOL/2026 (A.Y. 2012-2013) Mohan Jute Limited Appeal Centre (NFAC), Delhi passed under section 250 of the Income Tax Act, 1961 in Appeal No. NFAC/2011-12/10512062 dated 13th January, 2026 for the assessment year 2012-13.

2.

Shri Akkal Dudhewala, C.A., appeared on behalf of the assessee and Shri Aditya Bikram, ld. Sr. Departmental Representative, appeared on behalf of the Revenue.

3.

At the time of hearing, it was submitted by the ld. A.R. that the quantum matter has been restored to the file of ld. CIT(Appeals) for re-adjudication vide order dated April 28, 2026 in ITA No. 1721/KOL/2025. It was the submission of the ld. A.R. that the impugned appeal is against the penalty levied under section 271(1)(c) of the Act may also be restored to the file of ld. CIT(Appeals) for adjudication along with the appeal of the assessee in respect of the quantum.

4.

In reply, the ld. Sr. D.R. did not raise any serious objection.

5.

We have considered the rival contentions and perused the material available on record. It is noticed that the quantum appeal has been restored to the file of ld. CIT(Appeals). The impugned appeal before the Tribunal against the penalty imposed under section 271(1)(c) is also restored to the file of ld. CIT(Appeals) for re-adjudication alongwith the quantum appeal of the assessee.

ITA No. 1079/KOL/2026 (A.Y. 2012-2013) Mohan Jute Limited 6. In the result, the appeal of the assessee is partly allowed for statistical purposes.

Order pronounced in the open Court on 30/06/2026.

Sd/- Sd/- (Rakesh Mishra) (George Mathan) Accountant Member Judicial Member Kolkata, the 30th day of June, 2026

Copies to :(1) Mohan Jute Limited, 1, Kyd Street, 2 Palace Court, Park Street, Kolkata-700016, W.B. (2) Income Tax Officer, Ward-1(1), Kolkata, Aayakar Bhawan, P-7, Chowringhee Square, Kolkata-700069 (3) CIT(Appeals), NFAC, Delhi; (4) CIT - ; (5) The Departmental Representative; (6) Guard File TRUE COPY By order Assistant Registrar, Income Tax Appellate Tribunal, Kolkata Benches, Kolkata Laha/Sr. P.S.

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