SMT. NAVEEN SOLANKI,DELHI vs. ITO, NEW DELHI

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ITA 2393/DEL/2015Status: DisposedITAT Delhi01 November 2018AY 2009-103 pages
AI SummaryRemanded

What did the Tribunal hold?

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

What were the facts?

The assessee appealed against the penalty levied under section 271(1)(c) for AY 2009-2010. The quantum appeal for the same assessment year was previously restored to the CIT(A) for a speaking order.

What were the issues?

Whether the penalty under Section 271(1)(c) can be adjudicated independently of the quantum appeal. The need for a fresh adjudication of the penalty by the CIT(A) after the quantum appeal is decided.

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 BENCHES “D” : DELHI

Before: SHRI BHAVNESH SAINI, J.M. & SHRI L.P. SAHU, A.M.

Hearing: 01.11.2018Pronounced: 01.11.2018

For Assessee : Shri Daljit Singh, Advocate For Revenue : Smt. Naina Soin Kapil, Sr.DR Date of Hearing : 01.11.2018 Date of Pronouncement : 01.11.2018 ORDER PER BHAVNESH SAINI, J.M. This appeal by Assessee has been directed against the Order of the Ld. CIT(A)-13, Delhi, Dated 27.02.2015, for the A.Y. 2009-2010, challenging the levy of penalty under section 271(1)(c) of the I.T. Act, 1961.

2 ITA.No.2393/Del./2015 Shri Naveen Solanki, Delhi.

2.

After considering the rival submissions, we are of the view that the matter requires reconsideration at the level of the Ld. CIT(A). Learned Counsel for the Assessee filed copy of the Order of the ITAT, Delhi-SMC Bench, in the case of assessee for same A.Y. 2009-2010 dated 08.12.2017 in ITA.No.2392/Del./2015 on quantum, on which, the Tribunal has restored the quantum appeal to the file of Ld. CIT(A) with a direction to pass speaking order. Since the quantum appeal is pending before the Ld. CIT(A), therefore, the penalty matter needs re-consideration at the level of the Ld. CIT(A). We, accordingly, set aside the impugned Order and restore the appeal of assessee to the file of Ld. CIT(A) with a direction to re-decide the appeal of assessee on penalty after deciding the appeal of assessee on quantum. The Ld. CIT(A) shall give reasonable and sufficient opportunity of being heard to the assessee. Accordingly, appeal of Assessee is allowed for statistical purposes.

3 ITA.No.2393/Del./2015 Shri Naveen Solanki, Delhi. 3. In the result, appeal of Assessee is allowed for statistical purposes.

Order pronounced in the open Court.

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