COMPACT AGENCIES PVT. LTD.,KOLKATA vs. DCIT/ACIT, CIRCLE- 3(1), KOLKATA

आयकर अपीलȣय अͬधकरण, कोलकाता पीठ “ए’’, कोलकाता
IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH: KOLKATA
Įी राजेश कुमार, लेखा सटèय एवं Įी Ĥदȣप कुमार चौबे, ÛयाǓयक सदèय के सम¢
[Before Shri Rajesh Kumar, Accountant Member &Shri Pradip Kumar Choubey, Judicial Member]
I.T.A. No. 279/Kol/2025
Assessment Year: 2017-18

Compact Agencies Pvt. Ltd.

(PAN: AADCC 6607 K)
Vs.
DCIT/ACIT, Circle-3(1), Kolkata

Appellant /

)
अपीलाथȸ
(

Respondent / Ĥ×यथȸ

Date of Hearing / सुनवाई
कȧ Ǔतͬथ
20.05.2025
Date of Pronouncement/
आदेश उɮघोषणा कȧ Ǔतͬथ
30.06.2025
For the assessee /
Ǔनधा[ǐरती कȧ ओर से
Shri Manish Tiwari, FCA

For the revenue / राजèव
कȧ ओर से
Shri Amuldeep Kaur, Addl. CIT Sr. D.R

ORDER / आदेश

Per Pradip Kumar Choubey, JM:

This is the appeal preferred by the assessee against the order of Commissioner of Income Tax (Appeals), - NFAC, Delhi (hereinafter referred to as the Ld. CIT(A)]
dated 19.08.2024 for AY 2017-18. 2. Brief facts of the case of the assessee is that the assessee filed its return of income for AY 2017-18 by declaring total income as Nil. The case was selected for limited scrutiny. Notice u/s 143(2) was issued and in response to the same, the assessee

2
I.T.A. No. 279/Kol/2025
Assessment Year: 2017-18
Compact Agencies Pvt. Ltd.

filed audited accounts, copy of return and computation of income. The AO after going over the submission and the document made by the assessee, assessed total income of the assessee as at Rs. 7,47,00,000/- as the AO made disallowance u/s 14A and also made addition unexplained investment u/s 69 of the Act. The AO has also started penalty proceedings u/s 274 read with Section 271AAC of the Act.
3. Aggrieved by the said order, the assessee preferred an appeal before the Ld.
CIT(A) and also preferred an appeal against the penalty proceedings. The appeal of the assessee preferred u/s 143(2) has been dismissed by the Ld. CIT(A) and the appeal preferred u/s 271AAC(1) of the Act has also been dismissed. The present appeal has been preferred against the penalty proceedings.

Being aggrieved and dissatisfied the assessee preferred an appeal before us.
4. The Ld. A.R instead of arguing into the merit of the case has only submitted that the matter should be remanded back to the file of AO as the order passed by the AO confirmed by the Ld. CIT(A) ignoring the reality that the order passed by the Ld. CIT(A) u/s 250 against the assessment order the assessee preferred an appeal before the ITAT being ITA No. 200/2025 and the matter is sub-judice before the ITAT. The Ld. AR has only prayed that the AO should refrain himself in passing the order till the disposal of the appeal of the assessee pending before the ITAT.
5. Contrary to that the Ld. D.R through supports the impugned order but did not raise any objection.
6. Upon hearing the submission of the counsel of the respective parties, we have perused the order passed by the Ld. CIT(A) against the penalty proceedings. The factual position is not in dispute that the assessment order u/s 143(3) has been passed, penalty proceedings has been initiated. The assessee preferred an appeal before the Ld. CIT(A) wherein the appeal has been dismissed u/s 250 and the assessee preferred an appeal before the ITAT against the order passed by the Ld. CIT(A) and bearing ITA NO.
200/2025 i.e. still pending and sub-judice. The assessee has taken this ground before the Ld. CIT(A) to press his contention against the order u/s 271AAAC(1) of the Act but the 3
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Assessment Year: 2017-18
Compact Agencies Pvt. Ltd.

Ld. CIT(A) did not consider the same and dismiss the appeal of the assessee. The only prayer of the A.R is that the matter should be sent back to the file of AO with a direction to refrain himself to start penalty proceedings till the disposal of the appeal of the assessee pending before the ITAT.
7. Keeping in view, the submission made by the assessee, the appeal of the assessee is remitted back to the file of AO with a direction to refrain himself to proceed penalty order till the disposal of the appeal of the assessee pending before the ITAT.
In the result, the appeal filed by the assessee is allowed for statistical purposes.

Order is pronounced in the open court on 30th June, 2025 (Rajesh Kumar/राजेश कुमार) (Pradip Kumar Choubey /Ĥदȣप कुमार चौबे)
Accountant Member/लेखा सदèय Judicial Member/ÛयाǓयक सदèय

Dated: 30th June, 2025

SM, Sr. PS

Copy of the order forwarded to: