NISHANT GOYAL,CHANDIGARH vs. INCOME TAX OFFICER, WARD 2(1), CHANDIGARH

PDF · subscribers
ITA 763/CHANDI/2025Status: DisposedITAT Chandigarh24 December 2025AY 2013-14Bench: SHRI LALIET KUMAR (Judicial Member), SHRI MANOJ KUMAR AGGARWAL (Accountant Member)1 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal noted that the assessee's quantum appeal for the same assessment year had already been restored to the CIT(A) for fresh adjudication. Recognizing that the outcome of the quantum appeal would directly impact the impugned penalties, the Tribunal restored these penalty appeals to the CIT(A) for fresh adjudication based on the outcome of the quantum appeal.

What were the facts?

The assessee filed appeals against the Ld. CIT(A)'s orders confirming penalties levied by the Ld. AO under Sections 271(1)(c), 271A, and 271B of the Income Tax Act for Assessment Year 2013-14.

What were the issues?

Whether penalties levied under Sections 271(1)(c), 271A, and 271B are sustainable when the related quantum appeal is pending fresh adjudication before the CIT(A).

Which sections of the Income-tax Act were involved?

Section 271(1)(c),Section 271A,Section 271B

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “B” BENCH, CHANDIGARH

Before: HON’BLE SHRI LALIET KUMAR, JM & HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM

Hearing: 24.12.2025Pronounced: 24.12.2025

Heard together (3 matters)

ITA No.763/CHANDI/2025
ITA No.764/CHANDI/2025
ITA No.765/CHANDI/2025

Read from the judgment's own cause title. This page is filed under one of them.

(िनधा�रण वष� / Assessment Year: 2013-14) & 2. आयकर अपील सं. / (िनधा�रण वष� / Assessment Year: 2013-14) & 3. आयकर अपील सं. / (िनधा�रण वष� / Assessment Year: 2013-14) Shri Nishant Goyal Income Tax Officer-Ward 2(1) बनाम/ House No.3135, Sector 20-D Sector-17 Vs. Chandigarh - 160020 Chandigarh - 160017 �ायीलेखासं./जीआइआरसं./PAN/GIR No.AQMPG-0609-D (अपीलाथ�/Appellant) : (��थ� / Respondent) अपीलाथ�कीओरसे/ Appellant by : Shri Rahul Khurana (CA) – Ld. AR ��थ�कीओरसे/Respondent by : Dr. Ranjit Kaur (Addl. CIT) – Ld. Sr. DR सुनवाईकीतारीख/Date of Hearing : 24.12.2025 घोषणाकीतारीख /Date of Pronouncement 24.12.2025 : आदेश / O R D E R Per Bench 1. Aforesaid appeals by assessee for Assessment Year (AY) 2013- 14 arises out of separate orders of Ld. Commissioner of Income Tax (Appeals), NFAC [CIT(A)] all dated 04-03-2025 confirming levy of penalty by Ld. AO u/s 271(1)(c), u/s 271A, and u/s 271B.

2.

During hearing, it transpires that the quantum appeal of the assessee has already been restored back by Tribunal to Ld. CIT(A) for fresh adjudication on merits in accordance with law vide order dated 30-05-2025. The adjudication of the same would have material bearing on the impugned penalties.

3.

In view of the above fact, all the three appeals stand restored back to Ld. CIT(A) for fresh adjudication on similar lines. The issue of consequential penalties would be adjudicated by Ld. CIT(A) in the light of outcome of quantum appeal.

4.

All the appeals stand allowed for statistical purposes. Order pronounced on 24th December, 2025.

More judgments on Section 271(1)(c)

All 25,141 judgments and leading authorities on Section 271(1)(c) →

Recent GST High Court judgments

Search GST case law →