KEDONY M RITSE,KOHIMA, NAGALAND vs. ITO WARD 1, DIMAPUR, DIMAPUR, NAGALAND
Before: SHRIDUVVURU RL REDDY, VP & SHRI RAJESH KUMAR, AM Kedony M Ritse H No 327, Agri Colony, NR Stella Hss, Kohima-797001, Nagaland Vs. ITO Ward-1, Dimapur, Income Tax Office, Kalibai Road, Dimapur-797112, Nagaland (Appellant) (Respondent) PAN No. BZNPR6041R
PER BENCH:
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.
Kedony M Ritse; A.Y. 2022-23
After hearing the rival contentions and perusing the materials available on record, we find that the quantum appeal in ITA No. 436/GTY/2025 for A.Y. 2022-23, has already been restored to the file of the ld. CIT (A) by this Tribunal. Therefore, we are restoring this penalty appeal also to the file of the ld. CIT (A) to decide the same along with quantum appeal. 5. In the result, the appeal of the appeal of the assessee is allowed for statistical purposes. Order pronounced on 13.03.2026. (DUVVURU RL REDDY) (RAJESH KUMAR) (VICE PRESIDENT) (ACCOUNTANT MEMBER)
Guwahati, Dated: 13.03.2026
Sudip Sarkar, Sr.PS
Copy of the Order forwarded to:
BY ORDER,//
Sr. Private Secretary/ Asst.