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Facts
The assessee preferred an appeal against the order of the National Faceless Appeal Centre. The quantum appeal had already been restored to the file of the CIT(A) by the Tribunal.
Held
The Tribunal restored the penalty appeal to the file of the CIT(A) to be decided along with the quantum appeal. The appeal was allowed for statistical purposes.
Key Issues
Whether the penalty appeal should be restored to the file of the CIT(A) along with the quantum appeal that was already restored.
Sections Cited
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Income Tax Appellate Tribunal, ‘GAUHATI BENCH’, GUWAHATI
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.
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.
The ld. DR did not oppose the argument of the ld. AR.
4.1. In the result, the appeal of the assessee is allowed for statistical purposes Order pronounced on 13.03.2026.