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Income Tax Appellate Tribunal, DELHI BENCH: ‘B’ NEW DELHI
Before: SHRI O. P. KANT & MS SUCHITRA KAMBLE
ORDER PER SUCHITRA KAMBLE, JM
In both these appeals, the issue is relating to penalty u/s 271(1)(c) of the Act. During the hearing, the Ld. AR submitted that the quantum appeals relating to these penalty appeals are decided by the Tribunal vide order dated 05.02.2020 (ITA No. 1396/Del/2016 & in case of Fusion Conbuild (P) Ltd. and ITA No. 1394/Del/2016 & ITA No. 639/Del/2016 in case of Duxton Hills Builders (P) Ltd). In the quantum appeals, the Tribunal has remanded back the issue to the file of Assessing Officer. Hence, the Ld. AR submitted that these appeals become infructuous. The Ld. DR confirmed the order of the Tribunal in respective of both the assessees’ case dealing quantum issue.
We have heard both the parties and perused the order dated 05.02.2020 passed by the Tribunal in quantum appeals. Since, the quantum appeals and the issue raised therein are remanded back to the file of the Assessing Officer, the penalty u/s 271(1)(c) of the Income Tax Act, 1961 becomes infructuous at this juncture. Hence both the appeals are dismissed.