KEDONY M RITSE,KOHIMA, NAGALAND vs. ITO WARD 1, DIMAPUR, DIMAPUR, NAGALAND
No AI summary yet for this case.
Income Tax Appellate Tribunal, `GAUHATI BENCH, GUWAHATI
Before: SHRIDUVVURU RL REDDY, VP & SHRI RAJESH KUMAR, AM
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.
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.
Sd/- Sd/- (DUVVURU RL REDDY) (RAJESH KUMAR) (VICE PRESIDENT) (ACCOUNTANT MEMBER) Guwahati, Dated: 13.03.2026 Sudip Sarkar, Sr.PS Copy of the Order forwarded to: 1. The Appellant 2. The Respondent 3. CIT DR, ITAT, 4. 5. Guard file. BY ORDER, True Copy//
Sr. Private Secretary/ Asst. Registrar Income Tax Appellate Tribunal, Guwahati
