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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.
Held
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.
Key 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).
Sections Cited
271(1)(c), 271A, 271B
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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) 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.