DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1 KANPUR, KANPUR vs. SHRI SHASHWAT AGARWAL, KANPUR

PER ANADEE NATH MISSHRA, A.M.

(A)
This appeal vide I.T.A. No.175/Alld/2025 has been filed by the assessee for assessment year 2017-18 against impugned appellate order dated
22/07/2025
(DIN
&
Order
No.ITBA/NFAC/S/250/2025-
26/1078771371(1) of Commissioner of Income Tax (Appeals) [“CIT(A)” for short].

(B)
The present appeal has been filed by the assessee against the impugned appellate order dated 22/07/2025 vide which the learned CIT(A) has confirmed the penalty imposed by the Assessing Officer under section 271C of the I. T. Act.
Appellant by Shri Anubhab Agrawal, C.A.
Respondent by Shri A. K. Singh, Sr. D.R.

I.T.A. No.175/Alld/2025
Assessment Year:2017-18
2

(B.1) During the course of hearing before us, learned A.R. for the assessee submitted that the impugned order of learned CIT(A) was passed ex-parte qua the appellant assessee, without providing reasonable opportunity to the assessee. He also submitted that the assessee’s appeal against quantum order passed under section 201 of the I. T. Act was yet to be disposed of by learned CIT(A), whereas impugned order of learned CIT(A) in this appeal filed in ITAT pertains to penalty under section 271C of the I. T. Act. He submitted that impugned order of learned CIT(A) should be set aside with the direction to pass de novo order after assessee’s appeal against quantum order passed by the Assessing Officer is decided by learned CIT(A). The learned D.R. expressed no objection and left the matter to the discretion of the Bench.

(C)
In view of the foregoing and considering the submissions of learned
A.R. for the assessee, the impugned order of learned CIT(A) is set aside with the direction to pass de novo order after assessee’s appeal against quantum order passed under section 201 of I. T. Act is decided by learned
CIT(A); and after providing reasonable opportunity to the assessee.

(D)
In the result, the appeal of the assessee stands allowed for statistical purposes.

(Order pronounced in the open court on 09/12/2025) . .
(SUBHASH MALGURIA) (ANADEE NATH MISSHRA)
Judicial Member Accountant Member

Dated:09/12/2025
*Singh

I.T.A. No.175/Alld/2025
Assessment Year:2017-18
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Copy of the order forwarded to :
1. The Appellant
2. The Respondent.
3. Concerned CIT
4. D.R., I.T.A.T., Lucknow