PUSHAPDEEP SINGH SANDHU,MOHALI vs. INCOME TAX OFFICER,WARD 3(3), FARIDKOT

ITA 545/ASR/2017Status: DisposedITAT Amritsar25 March 2019AY 2009-103 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that since the quantum assessment proceedings were set aside, the penalty proceedings would also need to be restored. The penalty appeal was accordingly set aside to the file of the CIT(A) for fresh adjudication.

What were the facts?

The assessee appealed a penalty levied under Section 271(1)(c) of the Income Tax Act. The quantum assessment proceedings for the same assessment year had been set aside by the Tribunal to the file of the first appellate authority.

What were the issues?

Whether penalty proceedings can survive when the underlying assessment proceedings have been set aside. The jurisdiction of the appeal was also briefly addressed.

Which sections of the Income-tax Act were involved?

Section 271(1)(c)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AMRITSAR BENCH, AMRITSAR (SMC

Before: SH. SANJAY ARORA

Hearing: 27.03.2019Pronounced: 29.03.2019

Per Sanjay Arora, AM: This is an Appeal by the Assessee agitating the Order by the Commissioner of Income Tax (Appeals)-2, Chandigarh ('CIT(A)' for short) dated 02.06.2017, confirming the levy of penalty under section 271(1)(c) of the Income Tax Act, 1961 ('the Act' hereinafter) by the Assessing Officer (AO) for assessment year (AY) 2009-10 vide order dated 25.06.2012. 2. At the very outset, it was submitted by the ld. counsel for the assessee, Sh.

Gupta, adducing a copy of the order by the Tribunal (Chandigarh Bench) in the assessee’s case in quantum proceedings for the relevant year (in ITA No. 659/Chd/2017, dated 13.7.2017/copy on record), that the asse

The order continues below.

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