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Income Tax Appellate Tribunal, CHANDIGARH BENCH ‘A’, CHANDIGARH
Before: SHRI N.K. SAINI & SHRI SANJAY GARG
आदेश/ORDER
Per N.K.Saini, Vice President:
This is an appeal filed by the assessee against the order date d 30.6.2018 of learned Commissioner of Income Tax (Appeals)-3, Gurgaon [(in short ‘CIT(A’)].
The only grievance of the assessee in this appeal relates to the sustenance of penalty of Rs.1,42,480/-
2 ITA No.1105/Chd/2018 A.Y.2011-12
levied by the A.O. u/s 271AAA of the Income Tax Act,
1961 (hereinafter referred to as ‘the Act’).
During the course of hearing, the Ld. counsel for
assessee at the very outset stated that the appeal on
quantum is pending before the Ld.CIT(A) on the directions
of the ITA T Chandigarh Bench in ITA No.748/Chd/2017
for assessment year 2011-12 vide order dated 11.8.2017.
Therefore, this issue being directly co-related with the
quantum appeal, may be set aside to the file of the
Ld.CIT(A) to be adjudicated alongwith the appeal on
quantum pending before him.
The Ld. CIT DR could not controvert the aforesaid
contention of the Ld. counsel for assessee and did not
object if the matte r is set aside back to the file of the
Ld.CIT(A).
In view of the above, this issue is set aside to the file
of the Ld.CIT(A) to be adjudicated alongwith the appeal on
quantum of the assessee pending before him.
3 ITA No.1105/Chd/2018 A.Y.2011-12
In the result, the appeal of the assessee is allowed for statistical purposes.
Order pronounced in the Open Court on 13.05.2019.
Sd/- Sd/- संजय गग� एन. के. सैनी (N.K. SAINI (SANJAY GARG ) �याय�क सद�य/ Judicial Member उपा�य�/ Vice President �दनांक /Dated: 13th May, 2019 *रती* आदेश क� ��त�ल�प अ�े�षत/ Copy of the order forwarded to :
अपीलाथ�/ The Appellant 2. ��यथ�/ The Respondent 3. आयकर आयु�त/ CIT 4. आयकर आयु�त (अपील)/ The CIT(A) 5. �वभागीय ��त�न�ध, आयकर अपील�य आ�धकरण, च�डीगढ़/ DR, ITAT, CHANDIGARH 6. गाड� फाईल/ Guard File
आदेशानुसार/ By order, सहायक पंजीकार/ Assistant Registrar