M/S. MASTRIN PHARMACEUTICALS (PVT.) LTD.,PATNA vs. DCIT, PATNA

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ITA 89/PAT/2023Status: DisposedITAT Patna28 November 2025AY 1989-90Bench: SHRI DUVVURU RL REDDY (Vice President), SHRI RAJESH KUMAR (Accountant Member)1 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal noted that the quantum appeals were pending before the CIT(A) and agreed with the Ld. DR that in view of the earlier order, the penalty appeals should also be restored to the file of the CIT(A).

What were the facts?

The appeals were filed against penalty orders under Section 271(1)(c) of the Income Tax Act, 1961. The assessee's counsel submitted that the quantum appeals were set aside to the file of the CIT(A) by a previous order of the Tribunal.

What were the issues?

Whether the penalty appeals should be restored to the file of the CIT(A) in light of the pending quantum appeals.

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, “PATNA” BENCH, PATNA

Before: SHRI DUVVURU RL REDDY, VP & SHRI RAJESH KUMAR, AM

For Appellant: Shri Rakesh Kumar, Adv
For Respondent: Md. A. H. Chowdhary, CIT (DR)
Hearing: 27.11.2025Pronounced: 28/11
3.

The Ld. DR fairly agreed that in view of the Tribunal’s order restore the quantum appeals, the penalty would also restore to the file of the learned CIT (A).

4.

We have considered the rival submissions and perused material available on the record. We find that all these appeals are filed against the levy of penalty under Section 271(1)(c) of the Act. As the quantum appeals are pending before the learned CIT (A), all the penalty appeals should go back to the file of the learned CIT (A). Therefore, we restore the penalty appeals to the file of the learned CIT (A).

5.

In the result, all the appeals of the assessee are allowed for statistical purposes.

Order pronounced in the open court on 28.11.2025.

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