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Income Tax Appellate Tribunal, DELHI BENCH ‘SMC’, NEW DELHI
Before: Sh. Bhavnesh Saini
ORDER This appeal by the assessee has been directed against the order of ld. CIT(A)-11, New Delhi dated 11.09.2018 for assessment year 2011-12, challenging the levy of penalty u/s 271(1)(c) of the Income Tax Act, 1961.
The ld. Counsel for the assessee at the outset submitted that ITAT Delhi ‘SMC’ Bench in the case of same assessee for assessment year under appeal on quantum appeal has restored the matter back to the file of ld. CIT(A) for deciding the appeal on merit vide order dated 31.08.2018. Copy of the order is placed on record. He has, therefore, submitted that matter may be restored to the file of ld. CIT(A) for fresh adjudication.
The ld. DR suggested that matter may be sent back to the ld. CIT(A) for fresh adjudication.