PAWAN CASTINGS MEGHALAYA PRIVATE LIMITED,MEGHALAYA vs. DCIT/ACIT CIR-1, GUWAHATI, GUWAHATI
Before: SHRIDUVVURU RL REDDY, VP & SHRI RAJESH KUMAR, AM Pawan Casting Meghalaya Private Limited Pawan Casting Building, HarliBagan, Byrnihat, RI Bhoi, Shillong-793001, Meghalaya Vs. DCIT/ACIT, Circle-1, AaykarBhavan, Christian Basti, G.S. Road, Guwahati-781005, Assam (Appellant) (Respondent) PAN No. AACCP9237F
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 14.11.2025 for the AY 2010-11. 2. At the outset, the ld. Counsel for the assessee submitted before the Bench that the quantum appeal has already been set aside to the file of the ld. CIT (A). Therefore, this penalty 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 did not oppose the argument of the ld. AR.
Pawan Casting Meghalaya Private Limited; A.Y. 2010-11
After hearing the rival contentions and perusing the materials available on record, we find that the quantum appeal has already been restored by 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 the quantum appeal. 4.1. In the result, 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
SudipSarkar, Sr.PS
Copy of the Order forwarded to:
BY ORDER,//
Sr. Private Secretary/ Asst.