SHIVJEE KUMAR,PATNA vs. PTN-C-(24)(1), PATNA
Facts
The assessee filed an appeal against the order confirming a penalty levied under section 271(1)(c) of the Income Tax Act. The CIT(A) dismissed the assessee's appeal, holding that the penalty proceedings became infructuous as the assessment order for the relevant AY was set aside.
Held
The Tribunal noted that the CIT(A) had already deemed the penalty proceedings infructuous and directed the Assessing Officer to cancel the penalty. Since the penalty order no longer survives, the appeal filed by the assessee has become infructuous.
Key Issues
Whether the appeal filed by the assessee has become infructuous due to the penalty proceedings being infructuous.
Sections Cited
271(1)(c)
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, “PATNA BENCH”, PATNA
Before: SHRI GEORGE MATHAN & SHRI RAKESH MISHRA
आयकर अपीलीय अधिकरण, पटना न्यायपीठ, पटना IN THE INCOME TAX APPELLATE TRIBUNAL “PATNA BENCH”, PATNA BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RAKESH MISHRA, ACCOUNTANT MEMBER आयकर अपील सं/ITA No.26/PAT/2025 (नििाारण वर्ा / Assessment Year : 2015-2016) Shivjee Kumar Vs PTN-C(24)(1), Patna C/o Chaudhary Battery Kankarbagh Colony, Lohiya Nagar, Kankarbagh, Bihar-800020 PAN No. :AJLPK 8405 D (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) नििााररती की ओर से /Assessee by : Shri Shailendra Sinha, AR राजस्व की ओर से /Revenue by : Shri Ashwani Kumar Singal, JCIT सुनवाई की तारीख / Date of Hearing : 09/09/2025 घोषणा की तारीख/Date of Pronouncement : 09/09/2025 आदेश / O R D E R Per George Mathan, JM : This is an appeal filed by the assessee against the order dated 21.12.2024, passed by the Id. CIT(A), National Faceless Appeal Centre (NFAC), Delhi, for the assessment year 2015-2016, against the confirmation of penalty levied u/s.271(1)(c) of the Act. 2. A perusal of the facts in the present case clearly shows that ld.CIT(A) has dismissed the appeal of the assessee holding that the penalty proceedings have become infructuous insofar as the assessment order for the A.Y.2015-2016 has already been set aside vide DIN No.ITBA/NFAC/S/250/2024-25/1068179057(1). The ld.AR was unable to show us as to why this appeal has been filed when the ld.CIT(A) has already held that the penalty proceedings have become infructuous and the
2 ITA No.26/PAT/2025 Assessing Officer has been directed to cancel the penalty. As it is noticed that the penalty order passed u/s.271(1)(c) of the Act no more survives, we are of the view that the impugned appeal filed by the assessee has become infructuous and is, therefore, dismissed. 3. In the result, appeal of the assessee is dismissed. Order dictated and pronounced in the open court on 09/09/2025.
Sd/- Sd/- (RAKESH MISHRA) (GEORGE MATHAN) लेखा सदस्य/ ACCOUNTANT MEMBER न्यानयक सदस्य / JUDICIAL MEMBER पटना Patna; ददनाांक Dated 09/09/2025 Prakash Kumar Mishra, Sr.P.S. आदेश की प्रनतललपप अग्रेपर्त/Copy of the Order forwarded to : 1. Appellant प्रत्यर्थी / The Respondent- 2. 3. आयकर आयुक्त(अपील) / The CIT(A), आयकर आयुक्त / CIT 4. विभागीय प्रविविवि, आयकर अपीलीय अविकरण, पटना / DR, ITAT, 5. Patna 6. गार्ड फाईल / Guard file.
सत्यापपत प्रतत //True Copy// आदेशािुसार/ BY ORDER,
(Assistant Registrar) आयकर अपीलीय अधिकरण, पटना /ITAT, Patna
