OMPRAKASH THAKUR,MALDA vs. ITO, WARD 3(1),, MALDA

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ITA 1089/KOL/2026Status: DisposedITAT Kolkata30 June 2026AY 2022-20233 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that since the quantum assessment order no longer survived due to being set aside, the foundation for the penalty also ceased to exist. Consequently, the penalty was deleted.

What were the facts?

The assessee filed an appeal against the penalty order. The CIT(A) had previously restored the quantum assessment issues to the Assessing Officer for re-adjudication.

What were the issues?

Whether a penalty order can survive when the underlying quantum assessment order has been set aside for re-adjudication.

Which sections of the Income-tax Act were involved?

Section 270A

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. 1089/KOL/2026 (A.Y. 2022-2023) Omprakash Thakur Appeal Centre (NFAC), Delhi passed under section 250 of the Income Tax Act, 1961 in Appeal No. NFAC/2021-22/10429936 dated 9th February, 2026 for the assessment year 2022-23.

2.

Shri Siddharth Agarwal, Authorized Representative, 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 ld. CIT(A), NFAC has in the quantum proceedings restored the issues to the file of ld. Assessing Officer for re-adjudication. It was the submission of the ld. A.R. that as the quantum assessment order itself no more survives, the penalty order may be cancelled.

4.

In reply, the ld. Sr. D.R. submitted that liberty should be granted to the ld. Assessing Officer to initiate penalty proceedings, if ld. Assessing Officer satisfies.

5.

We have considered the rival contentions and perused the material available on record. As it is noticed that the ld. CIT(Appeals) in the quantum proceedings has restored the issues to the file of ld. Assessing Officer for re-adjudication. The foundation for levy of the penalty under section 270A is no more survives. Consequently, the penalty as levied by the ld. Assessing Officer and as confirmed by the ld. CIT(Appeals) stands deleted. Liberty is granted to the ld. Assessing Officer to initiate fresh

ITA No. 1089/KOL/2026 (A.Y. 2022-2023) Omprakash Thakur proceedings in the event that the ld. Assessing Officer is satisfied in the set aside proceedings in the quantum appeal.

6.

In the result, the appeal of the assessee is allowed.

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) Omprakash Thakur, C/o. Subash Agarwal & Associates, Advocates, Siddha Gibson, 1, Gibson Lane, Suite 213, 2nd Floor, Kolkata-700069 (2) Income Tax Officer, Ward-3(1), Malda, Income Tax Office, Aayakar Bhawan, Rathbari, Malda-732101, West Bengal (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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