SUKHMANI SOCIETY FOR CITIZEN SERVICES,PATIALA vs. ITO WARD 4, PATIALA
1
IN THE INCOME TAX APPELLATE TRIBUNAL
“B” BENCH, CHANDIGARH
BEFORE HON’BLE SHRI LALIET KUMAR, JM AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM
आयकरअपील सं. / ITA No.250/CHANDI/2020
(िनधाŊरणवषŊ / Assessment Year: 2013-14)
Sukhmani Society for Citizen Services
Patiala -147001. बनाम/
Vs.
ITO
Ward No 4,
Patiala. 147001
̾थायीलेखासं./जीआइआरसं./PAN/GIR No. AADAS-5525-P
(अपीलाथŎ/Appellant)
:
(ŮȑथŎ / Respondent)
अपीलाथŎकीओरसे/ Appellant by : Smt. Aroma Arora (Advocate) and Shri Ritesh
Juneja (CA) – Ld. ARs
ŮȑथŎकीओरसे/Respondent by :
Dr Ranjit Kaur (Addl. CIT) – Ld. Sr. DR
सुनवाईकीतारीख/Date of Hearing
:
19-05-2025
घोषणाकीतारीख /Date of Pronouncement
:
20-05-2025
आदेश / O R D E R
Manoj Kumar Aggarwal (Accountant Member)
Aforesaid appeal by assessee for Assessment Year (AY) 2013-14 arises out of an order of learned Commissioner of Income Tax (Appeals), Patiala [CIT(A)] dated 17-01-2019 in the matter of penalty levied by Ld. AO u/s 271(1)(c) for Rs.10.12 Lacs consequent to an assessment framed u/s 143(3) r.w.s.147 of the Act on 13-12-2016. In the assessment order, Ld. AO brought to tax additional interest income of Rs.0.75 Lacs. Since the assessee did not file return of income, the profit of Rs.31.02 Lacs was additionally brought to tax. Against this 2
assessment, Ld. AO levied impugned penalty for Rs.10.12 Lacs vide order dated 27-06-2017 which stood confirmed by Ld. CIT(A).
Aggrieved, the assessee is in further appeal before us. The Ld. AR has stated that quantum appeal is pending for adjudication before Ld.
CIT(A) and the outcome of the same shall have direct bearing on this appeal.
2. Considering the above factual position, we deem it fit to restore the matter of penalty back to the file of Ld. AO for fresh adjudication in the light of outcome of the quantum appeal. The assessee is directed to plead and prove its case.
3. The appeal stand allowed for statistical purposes.
Order pronounced on 20-05-2025. (LALIET KUMAR) (MANOJ KUMAR AGGARWAL)
JUDICIAL MEMBER लेखा सद˟ /ACCOUNTANT MEMBER
Dated: 20-05-2025. 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