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Facts
The assessee filed an appeal against an order passed under Section 250 for A.Y. 2012-13, which arose from an assessment order dated 10.12.2019. A Coordinate Bench of ITAT had previously remitted the assessee's appeal challenging the quantum additions from the same assessment order back to the CIT(A) for fresh adjudication.
Held
Considering that the present penalty appeal stems from the same assessment order whose quantum additions are already under fresh adjudication by the CIT(A), the Tribunal decided to restore this penalty appeal to the CIT(A) for fresh adjudication. The decision to restore does not reflect on the merits of the dispute, which the CIT(A) will adjudicate independently. The appeal is allowed for statistical purposes.
Key Issues
Whether a penalty order appeal, arising from an assessment order whose underlying quantum additions have been restored to the CIT(A) for fresh adjudication by a prior ITAT order, should also be remitted to the CIT(A) for fresh adjudication.
Sections Cited
250
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, “B” BENCH MUMBAI
Before: SHRI SANDEEP GOSAIN & SMT. RENU JAUHRI
Date of Hearing 26.03.2025 Date of Pronouncement 04.04.2025 आदेश / ORDER
PER SANDEEP GOSAIN, JM:
The present appeal has been filed by the assessee challenging the impugned order 17.12.2024 passed u/s 250 of the Income Tax Act, 1961 (‘the Act’), by the National Faceless Appeal Centre, Delhi / CIT(A), for the A.Y 2012- 13. 2 Neworder Exports Pvt Ltd, Mumbai
At the very outset, it was argued by Ld. AR that the present penalty has arisen out of the assessment order dt. 10.12.2019 and the Coordinate Bench of ITAT in in the case of assessee has restored the appeal challenging the quantum additions to Ld. CIT(A) for afresh adjudication. Therefore this appeal may be restored to the same authority.
On the other hand, Ld. DR has raised no objection to the contentions raised by the assessee.
After having heard both the parties, we found that there is no dispute as to the facts of the present case. Considering the factual position that the Coordinate Bench of ITAT in in the case of assessee has restored the appeal challenging the quantum additions to Ld. CIT(A). And the present appeal is also outcome of the same assessment order, therefore this appeal is also restored back to the file of the Ld. CIT(A) for afresh adjudication, keeping in view the outcome in the appeal filed by the assessee against quantum additions.
Before parting, we make it clear that our decision to restore the matter back to the file of the Ld.CIT(A) shall in no way be construed as having any reflection or expression 3 Neworder Exports Pvt Ltd, Mumbai on the merits of the dispute, which shall be adjudicated by the Ld. CIT(A) independently in accordance with law.
In the result, the appeal filed by the assessee is allowed for statistical purposes.