LAXMI DATT MISHRA,NEW DELHI vs. ITO, WARD- 23(3), NEW DELHI

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ITA 6810/DEL/2018Status: DisposedITAT Delhi01 August 2019AY 2011-122 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal set aside the appellate order and restored the penalty matter to the file of the CIT(A). The CIT(A) was directed to re-decide the appeal after adjudicating the quantum appeal, providing the assessee with a sufficient opportunity to be heard.

What were the facts?

The assessee challenged a penalty levied under Section 271(1)(c) of the Income Tax Act. The ITAT had previously restored the quantum appeal for the same assessment year back to the CIT(A).

What were the issues?

Whether the penalty appeal should be decided independently or be restored to the CIT(A) along with the quantum appeal.

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, DELHI BENCH ‘SMC’, NEW DELHI

Before: Sh. Bhavnesh Saini

Hearing: 18.07.2019Pronounced: 01.08.2019

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.

2.

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.

3.

The ld. DR suggested that matter may be sent back to the ld. CIT(A) for fresh adjudication.

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