INCOME TAX OFFICER, WARD -1(2), NAGPUR vs. GUPTA DOMESTIC FUELS(NAGPUR) LTD,, NAGPUR

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ITA 146/NAG/2025Status: DisposedITAT Nagpur18 June 2025AY 2011-12Bench: SHRI NARENDER KUMAR CHOUDHRY (Judicial Member), SHRI K.M. ROY (Accountant Member)1 pages

In favour of the assessee: the Revenue's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that there was no stay or other order against the order passed by the Tribunal in the quantum addition appeal. Considering the facts, the appeal filed by the Revenue Department was liable to be dismissed.

What were the facts?

The Revenue appealed against an order of the CIT(A) which deleted a penalty levied under section 271(1)(c) of the Income Tax Act. This deletion was based on the fact that the addition on which the penalty was levied had already been deleted by the CIT(A) in a prior order. The Revenue's appeal is based on the pendency of a related ITAT order before the High Court.

What were the issues?

Whether the Revenue's appeal against the deletion of penalty is maintainable when the underlying addition has already been deleted and there is no stay on the quantum appeal order.

Which sections of the Income-tax Act were involved?

Section 271(1)(c),Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, NAGPUR BENCH : NAGPUR

Before: SHRI NARENDER KUMAR CHOUDHRY & SHRI K.M. ROY

Hearing: 18.06.2025Pronounced: 18.06.2025

This appeal has been preferred by the Revenue against the order dated 20/12/2024 impugned herein passed by the Ld. Commissioner of Income Tax (Appeals), Nagpur [in short, “Ld.Commissioner”] u/sec. 250 of the Income Tax Act, 1961 (for short, “the Act”) for the Assessment Year (for short, “AY”) 2011–12.

2 ITA.No. 146/NAG/2025 2. Admittedly, the addition on the basis of which, penalty under consideration was levied, has already been deleted by the then CIT(A) vide order dated 26/05/2022 and, therefore, considering this particular fact, Ld. Commissioner vide impugned order, deleted the penalty of ` 1,93,63,500/– levied u/sec. 271(1)(c) of the Act by the Assessing Officer vide penalty order dt. 27/01/2017.

3.

The Revenue being aggrieved is in appeal before this Court by raising sole ground to the effect that the decision of the Hon'ble ITAT vide order dated 19/12/2023 in whereby the decision of the Ld. Commissioner in deleting the quantum addition has been affirmed, is pending for consideration before the Hon'ble High Court.

4.

Admittedly, there is no stay and/or other order, against the order passed by the Tribunal in the quantum addition appeal. Thus, considering the peculiar facts and circumstances of the case, as mentioned above, the appeal filed by the Revenue Department is liable to be dismissed. It is always a right of the party including the Revenue to take appropriate action on succeeding in the appeallate proceeding.

5.

In the result, appeal of the Revenue is dismissed. Order pronounced in the open Court on 18.06.2025.

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