KEDONY M RITSE,KOHIMA, NAGALAND vs. ITO WARD 1, DIMAPUR, DIMAPUR, NAGALAND

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ITA 11/GTY/2026Status: DisposedITAT Guwahati13 March 2026AY 2022-232 pages

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Income Tax Appellate Tribunal, `GAUHATI BENCH, GUWAHATI

Before: SHRIDUVVURU RL REDDY, VP & SHRI RAJESH KUMAR, AM

For Appellant: Shri Sidhant Sharma, AR
For Respondent: Shri Santosh Kumar Karnani, DR
Hearing: 13.03.2026Pronounced: 13.03.2026

This is an appeal preferred by the assessee against the order of the National Faceless Appeal Centre, Delhi (hereinafter referred to as the “Ld. CIT(A)”] dated 31.10.2025 for the AY 2022-23. The penalty was levied u/s 270A of the Income-tax Act, 1961 (the Act) vide order dated 10.09.2024 by the ld. AO.

2.

At the outset, the ld. Counsel for the assessee submitted before the Bench that the quantum appeal has been set aside to the file of the ld. CIT (A) already. Therefore, this appeal may also be restored to the file of the ld. CIT (A) so that the same could be decided along with quantum appeal.

3.

The ld. DR on the other hand did not oppose the argument of the ld. AR.

5.

In the result, the appeal of the appeal of the assessee is allowed for statistical purposes.

Order pronounced on 13.03.2026.

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