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

1

IN THE INCOME TAX APPELLATE TRIBUNAL
“B” BENCH, CHANDIGARH

PHYSICAL HEARING

BEFORE HON’BLE SHRI LALIET KUMAR, JM
AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM

आयकरअपीलसं./ ITA No.939/CHANDI/2024
(िनधाŊरणवषŊ / Assessment Year: 2016-17)
Shri Tarsem Bharti
Bharti Filing Station
Shoghi, Shimla (HP)
बनाम/ Vs.
ITO Ward- 1
Railway Board Building
Shimla Himachal Pradesh
̾थायीलेखासं./जीआइआरसं./PAN/GIR No. ABSPB-1981-C
(अपीलाथŎ/Appellant)
:
(ŮȑथŎ / Respondent)

अपीलाथŎकीओरसे/ Appellant by : Assessee-in-perosn
ŮȑथŎकीओरसे/Respondent by :
Dr Ranjit Kaur (Addl CIT) – Ld. Sr. DR

सुनवाईकीतारीख/Date of Hearing
:
25-06-2025
घोषणाकीतारीख /Date of Pronouncement
:
01-07-2025

आदेश / 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 2

file of Ld. AO for fresh adjudication vide ITA No.102/Chd/2024 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. (LALIET KUMAR) (MANOJ KUMAR AGGARWAL)
JUDICIAL MEMBER ACCOUNTANT MEMBER

Dated: 01-07-2025. 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