SMT. APEKSHA GULATI,CHANDIGARH vs. DCIT, CC-II, CHANDIGARH

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ITA 1105/CHANDI/2018Status: DisposedITAT Chandigarh07 May 2019AY 2011-123 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal set aside the penalty issue to the file of the CIT(A) to be adjudicated along with the pending quantum appeal. The CIT(A) was directed to decide the matter afresh.

What were the facts?

The assessee appealed against the penalty levied under Section 271AAA. The quantum appeal related to the same assessment year was pending before the CIT(A).

What were the issues?

Whether the penalty levied under Section 271AAA should be adjudicated independently or along with the pending quantum appeal.

Which sections of the Income-tax Act were involved?

Section 271AAA

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, CHANDIGARH BENCH ‘A’, CHANDIGARH

Before: SHRI N.K. SAINI & SHRI SANJAY GARG

For Appellant: Shri Vineet Krishan, Adv
Hearing: 13.05.2019Pronounced: 13.05.2019

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’)].

2.

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’).

3.

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.

4.

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).

5.

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

6.

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 :

1.

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

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