ARCHANA TRIPATHI,REWA vs. INCOME TAX OFFICER, WARD-1 , REWA

ITA 182/JAB/2025Status: DisposedITAT Jabalpur21 August 2026AY 2017-184 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the sustainability of a penalty depends on the outcome of the quantum proceedings. Since the quantum appeal was pending and the assessee had provided explanations regarding the source of deposits, the penalty issue could not be adjudicated finally at this stage.

What were the facts?

The Assessing Officer made an addition of Rs. 10,00,000/- on account of cash deposits during demonetization. The assessee's appeal before the CIT(A) was dismissed ex-parte. The assessee contended that the non-appearance was not intentional and that the quantum appeal was pending.

What were the issues?

Whether the penalty can be sustained when the quantum appeal, which forms the basis of the penalty, is still pending adjudication. Whether the CIT(A) was justified in passing an ex-parte order without considering the assessee's submissions.

Which sections of the Income-tax Act were involved?

Section 142(1),Section 144

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, JABALPUR BENCH “SMC”, JABALPUR

Before: SHRI KUL BHARAT

For Appellant: Shri Sapan Usrethe, Advocate
For Respondent: Shri N. M. Prasad, Sr. CIT(DR) - 1

PER KUL BHARAT, VICE PRESIDENT.:

This appeal, by the assessee, is directed against the order of the Learned Commissioner of Income-tax (Appeals)/National Faceless Appeal Centre (NFAC) dated 30.03.2025 pertaining to the assessment year 2017-18. The assessee has raised the following grounds of appeal: -

“1. The learned Commissioner of Income tax (Appeal) NFAC, Delhi was not Justified in passing ex-parte order dated 30.03.2025 without appreciating that non appearance is not intentional.

2.

The learned Commissioner of Income tax (Appeal) NFAC, Delhi was not Justified in confirming the Penalty of Rs. 77,250 by ignoring the fact that appellant h

The order continues below.

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