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Facts
The assessee filed appeals against penalty orders under Section 271(1)(c). The quantum appeals for the same assessment years were previously set aside to the file of the learned CIT (A). The assessee requested that the penalty appeals also be restored to the file of the learned CIT (A).
Held
The Tribunal noted that the quantum appeals were pending before the learned CIT (A) and agreed that the penalty appeals should also be restored to the learned CIT (A) for adjudication.
Key Issues
Whether penalty appeals should be restored to the file of the learned CIT (A) when the related quantum appeals have been set aside to the same authority.
Sections Cited
271(1)(c)
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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.