NISHANT GOYAL,CHANDIGARH vs. INCOME TAX OFFICER, WARD 2(1), CHANDIGARH
1
IN THE INCOME TAX APPELLATE TRIBUNAL
“B” BENCH, CHANDIGARH
HYBRID HEARING
BEFORE HON’BLE SHRI LALIET KUMAR, JM
AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM
आयकर अपील सं. / ITA No.763/CHANDI/2025 (िनधाŊरण वषŊ / Assessment Year: 2013-14) & 2. आयकर अपील सं. / ITA No.764/CHANDI/2025 (िनधाŊरण वषŊ / Assessment Year: 2013-14) & 3. आयकर अपील सं. / ITA No.765/CHANDI/2025 (िनधाŊरण वषŊ / Assessment Year: 2013-14) Shri Nishant Goyal House No.3135, Sector 20-D Chandigarh - 160020 बनाम/ Vs. Income Tax Officer-Ward 2(1) Sector-17 Chandigarh - 160017 ˕ायीलेखासं./जीआइआरसं./PAN/GIR No.AQMPG-0609-D (अपीलाथŎ/Appellant) : (ŮȑथŎ / Respondent)
अपीलाथŎकीओरसे/ Appellant by :
Shri Rahul Khurana (CA) – Ld. AR
ŮȑथŎकीओरसे/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
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 ITA
No.1081/Chd/2024 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. (LALIET KUMAR) (MANOJ KUMAR AGGARWAL)
JUDICIAL MEMBER ACCOUNTANT MEMBER
Dated: 24-12-2025
आदेश की Ůितिलिप अŤेिषत /Copy of the Order forwarded to :
1. अपीलाथŎ/Appellant
2. ŮȑथŎ/Respondent
3. आयकरआयुƅ/CIT
4. िवभागीयŮितिनिध/DR
5. गाडŊफाईल/GF