SHIVJEE KUMAR,PATNA vs. PTN-C-(24)(1), PATNA

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ITA 26/PAT/2025Status: DisposedITAT Patna08 September 2025AY 2015-16Bench: SHRI GEORGE MATHAN (Judicial Member), SHRI RAKESH MISHRA (Accountant Member)1 pages
AI SummaryDismissed

What did the Tribunal hold?

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.

What were the 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.

What were the issues?

Whether the appeal filed by the assessee has become infructuous due to the penalty proceedings being infructuous.

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 GEORGE MATHAN & SHRI RAKESH MISHRA

Hearing: 09/09/2025Pronounced: 09/09/2025

(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 :

1.

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 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.

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