KETAN PRIYAVADAN SHAH ,AHMEDABAD vs. ITO WARD-1(2)(3) , AHMEDABAD
Income Tax Appellate Tribunal, “C” BENCH, AHMEDABAD
Before: DR. B.R.R. KUMAR, VICE-Ms SUCHITRA KAMBLE(Assessment Year: 2020-21
PER DR. B.R.R. KUMAR, VICE-PRESIDENT:-
This appeal is filed by the Assessee against the appellate order dated 30.06.2025 passed by the Commissioner of Income Tax
(Appeals)/National Faceless Appeal Centre(NFAC) relevant to the Assessment Year 2020-21. 2. The assessee has raised the following grounds of appeal:
The order passed by lower authorities is bad in law and required to be quashed. Asst. Year : 2020-21 - 2–
Ld. NFAC erred in law and on facts in imposing penalty of Rs.13,86,849/- u/s.270A of the Act.
Ld. NFAC ought to have consider fact that AO failed to record satisfaction and accordingly penalty order is required to be quashed.
Ld. NFAC ought to have consider fact that issue on which penalty has been imposed are debatable issued and accordingly, no penalty is leviable.
At the outset, we noticed that quantum appeal bearing ITA No.734/Ahd/2025 for A.Y 2020-21 dated 14.08.2025 has been restored to file of Ld. CIT(A) for adjudication denovo. The relevant extract of the order is reproduced as below:
“…6.5 Considering the principles laid down by the Hon'ble Supreme
Court and the interest of justice, we are of the considered view that the delay deserves to be condoned, and the matter restored to the Ld.
CIT(A) for decision on merits.
Accordingly, we condone the delay of 114 days in filing the appeal before the Ld. CIT(A). The impugned order of the Ld. CIT(A)is set aside, and the matter is restored to his file with a direction to decide the appeal on merits, after affording reasonable opportunity of hearing to the assessee.
In the result, the appeal of the assessee is allowed for statistical purposes.…”
Since the quantum appeal has already been set-aside to the file of Ld. CIT(A) for deciding the issue on merits, this appeal involving penalty u/s.270A of the Act, is also set aside to the file of Ld.CIT(A). Asst. Year : 2020-21 - 3–
In the result, the appeal of the assessee is allowed for statistical purposes.
The order is pronounced in the open Court on 07.10.2025 (SUCHITRA KAMBLE)
VICE-PRESIDENT
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Ahmedabad; Dated 07.10.2025
MV
आदेश की Ůितिलिप अŤेिषत/Copy of the Order forwarded to :
अपीलाथŎ / The Appellant 2. ŮȑथŎ / The Respondent. 3. संबंिधतआयकरआयुƅ / Concerned CIT 4. आयकर आयुƅ(अपील) / The CIT(A)- 5. िवभागीय Ůितिनिध, आयकर अपीलीय अिधकरण, अहमदाबाद / DR, ITAT, Ahmedabad 6. गाडŊ फाईल / Guard file.
आदेशानुसार/ BY ORDER,सहायक पंजीकार (Dy./Asstt.