TARSEM BHARTI,SHOGHI SHIMLA vs. ITO WARD 1, SHIMLA

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ITA 939/CHANDI/2024Status: DisposedITAT Chandigarh01 July 2025AY 2016-2017Bench: SHRI LALIET KUMAR (Judicial Member), SHRI MANOJ KUMAR AGGARWAL (Accountant Member)2 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal set aside the impugned penalty order and restored the penalty proceedings to the Assessing Officer for fresh adjudication. This fresh adjudication is to be done after the finalization of the quantum assessment, which was previously remanded.

What were the facts?

The assessee appealed against a penalty levied under Section 271(1)(c) for Assessment Year 2016-17, which was confirmed by the CIT(A). However, the original quantum assessment order from which this penalty arose had already been restored by the Tribunal to the Assessing Officer for fresh adjudication.

What were the issues?

Whether the penalty under Section 271(1)(c) can be upheld when the quantum assessment, on which the penalty is based, has been set aside and remanded for fresh adjudication.

Which sections of the Income-tax Act were involved?

Section 271(1)(c)

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

O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. Aforesaid appeal by assessee for Assessment Year (AY) 2016-17 arises out of an order of learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [CIT(A)] dated 16-08-2024 confirming penalty levied by Ld. AO u/s 271(1)(c) vide order dated 26-12-2023. 2. It emerges that quantum assessment order against which this penalty spring out, has already been restored back by Tribunal to the file of Ld. AO for fresh adjudication vide order dated 28-11-2024. This being so, the impugned order is set aside and the penalty stand restored back to the file of Ld. AO for fresh adjudication in the light of quantum order passed in set aside proceedings. 3. The appeal stand allowed for statistical purposes. Order pronounced on 01-07-2025.

Sd/ Sd/- (LALIET KUMAR) (MANOJ KUMAR AGGARWAL) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 01-07-2025. आदेश की �ितिलिप अ�ेिषत / Copy of the Order forwarded to : 1. अपीलाथ�/Appellant 2. ��थ�/Respondent 3. आयकरआयु�/CIT 4. िवभागीय�ितिनिध/DR 5. गाड�फाईल/GF ASSISTANT REGISTRAR

ITAT CHANDIGARH

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