Loading judgment…
Facts
The assessee filed three appeals for AY 2013-14 against orders of the CIT(A) which confirmed penalties levied by the AO under Sections 271(1)(c), 271A, and 271B. It was noted during the hearing that the assessee's quantum appeal for the same assessment year had already been restored by the Tribunal to the CIT(A) for fresh adjudication.
Held
The Tribunal held that the outcome of the quantum appeal would have a material bearing on the impugned penalties. Therefore, all three penalty appeals were restored back to the Ld. CIT(A) for fresh adjudication, with the issue of consequential penalties to be decided in light of the outcome of the quantum appeal, and were allowed for statistical purposes.
Key Issues
Whether the penalties levied under Sections 271(1)(c), 271A, and 271B are sustainable when the related quantum appeal has been restored for fresh adjudication, and thus, whether these penalty appeals should also be remanded for re-evaluation.
Sections Cited
271(1)(c), 271A, 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
(ि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.
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.
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.
All the appeals stand allowed for statistical purposes. Order pronounced on 24th December, 2025.