Loading judgment…
Facts
The assessee's appeals were filed against penalty orders under Section 271(1)(c) of the Income Tax Act, 1961. The assessee's counsel submitted that quantum appeals related to the same assessment years had been set aside to the CIT(A) by a prior Tribunal order.
Held
The Tribunal noted that the quantum appeals were pending before the learned CIT(A). Following the principle that penalty proceedings are ancillary to assessment proceedings, the Tribunal agreed that the penalty appeals should also be restored to the file of the learned CIT(A).
Key Issues
Whether penalty appeals should be restored to the CIT(A) in light of quantum appeals being set aside to the same authority for assessment years 1986-87 to 1993-94.
Sections Cited
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
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).
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).
In the result, all the appeals of the assessee are allowed for statistical purposes.
Order pronounced in the open court on 28.11.2025.