RAMA RAVINDRA PATIL,NAGPUR vs. INCOME TAX OFFICER - 1(4) NAGPUR, NAGPUR

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ITA 617/NAG/2025Status: DisposedITAT Nagpur16 June 2026AY 2017-20183 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the penalty appeals could not be adjudicated independently without deciding the quantum appeal. Therefore, the issues were restored to the CIT(A) for a fresh hearing and decision.

What were the facts?

The assessee filed appeals against the orders of the CIT(A) for AY 2017-18. The revenue submitted that the quantum appeal was still pending before the CIT(A).

What were the issues?

Whether penalty appeals can be adjudicated independently of the quantum appeal. Whether the CIT(A) erred in deciding penalty appeals without adjudicating the quantum appeal.

Which sections of the Income-tax Act were involved?

Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, NAGPUR BENCH :: NAGPUR

Before: SHRI ANUBHAV SHARMA & SHRI KHETTRA MOHAN ROY

For Appellant: Shri Bhavesh Moriyani, Adv
For Respondent: Shri Surjit Kumar Saha, Sr. DR
Hearing: 15.06.2026Pronounced: 16.06.2026

PER ANUBHAV SHARMA, JM:

These appeals filed by the assessee are directed against the order of Ld. Commissioner of Income Tax (Appeals)/NFAC, Delhi, (for short, “CIT(A)”), dated 08/09/2025 & 26/03/2025 passed under section 250 of the

ITA No. 616, 617 & 579/NAG/2025 (Rama Ravindra Patil)

Income Tax Act, 1961 (for short, “Act”), for the Assessment Year (AY) 2017-18.

2.

These appeals were heard together as they involve the same set of facts and circumstances, arising out of assessment order dated 26.03.2022.

3.

At the outset, Ld. DR has submitted that the quantum appeal is still pending before Ld. CIT(A).

4.

Ld. AR submitted that these appeals can be independently adjudicated, however, the Bench is of considered view that without adjudicating the quantum appeal, National Faceless Appeal Centre, Delhi, has erred in deciding the penalty appeals.

5.

Thus, leaving assessee with liberty to raise all legal as well as factual grounds, the issues on merits as well as law are restored to the files of Ld. CIT(A) to give afresh opportunity of hearing to the assessee and pass an order afresh.

ITA No. 616, 617 & 579/NAG/2025 (Rama Ravindra Patil)

6.

In the result, the appeals of the assessee are allowed for statistical purposes.

Order pronounced in open Court on 16.06.2026 Sd/– Sd/– ANUBHAV SHARMA KHETTRA MOHAN ROY ACCOUNTANT MEMBER JUDICIAL MEMBER

Nagpur: Dated: 16/06/2026 Z.U, P.S Copy to: 1. The Assessee 2. The Revenue 3. The Pr.CIT concerned. 4. The DR, ITAT, Nagpur 5. Guard file. By order

Sr.PS/PS ITAT, Nagpur

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