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Facts
The assessee filed an appeal against a penalty order under Section 270A for AY 2022-23. The assessee's counsel requested that this penalty appeal be restored to the CIT(A) for adjudication, as the related quantum appeal had already been set aside and restored to the CIT(A).
Held
The Tribunal found that the quantum appeal for the same assessment year had indeed been restored to the CIT(A). Consequently, the Tribunal restored the penalty appeal to the file of the CIT(A) to be decided concurrently with the quantum appeal.
Key Issues
Whether the penalty appeal should be restored to the CIT(A) to be decided along with the quantum appeal which has already been restored.
Sections Cited
270A, 143(3)
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Income Tax Appellate Tribunal, `GAUHATI BENCH, GUWAHATI
Before: SHRIDUVVURU RL REDDY, VP & SHRI RAJESH KUMAR, AM
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.
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.
The ld. DR on the other hand did not oppose the argument of the ld. AR.
In the result, the appeal of the appeal of the assessee is allowed for statistical purposes.
Order pronounced on 13.03.2026.