NAVA KUMAR NATH,ANGUL vs. THE INCOME TAX OFFICER, WARD ANGUL, ANGUL

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ITA 611/CTK/2025Status: DisposedITAT Cuttack05 December 2025AY 2017-18Bench: SHRI GEORGE MATHAN (Judicial Member), SHRI RAJESH KUMAR (Accountant Member)1 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal considered the submission of the assessee and the lack of objection from the Revenue. It was held that since the quantum appeal is pending, the penalty appeal should be adjudicated along with it.

What were the facts?

The assessee filed an appeal against the order of the Ld. CIT(A) for the assessment year 2017-18. The assessee's AR submitted that the quantum matter is pending before the Ld. CIT(A), and therefore, the penalty appeal should be restored to the file of the Ld. CIT(A) for adjudication along with the quantum matter.

What were the issues?

Whether the penalty appeal should be restored to the file of the Ld. CIT(A) for adjudication along with the pending quantum appeal.

Which sections of the Income-tax Act were involved?

Section 611/CTK/2025

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, CUTTACK BENCH CUTTACK

Before: SHRI GEORGE MATHAN & SHRI RAJESH KUMAR

Hearing: 05/12/2025Pronounced: 05/12/2025

(नििाारण वर्ा / Assessment Year : 2017-18) Nava Kumar Nath, Vs ITO, Ward , Angul S/o. Bhagirathi Nath AT- Bhubanpur, PO- Parang Via Hakimpada, Angul-759143 PAN No. : AOSPN7050F (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) नििााररती की ओर से /Assessee by : Shri P.K.Mishra, AR राजस्व की ओर से /Revenue by : Shri Vijay Singh, Sr. DR सुनवाई की तारीख / Date of Hearing : 05/12/2025 घोषणा की तारीख/Date of Pronouncement : 05/12/2025 आदेश / O R D E R Per Bench : This is an Appeal filed by the assessee against the order of Ld.CIT(A), National Faceless Appeal Centre(NFAC), Delhi dated 06.09.2025 for the assessment year 2017-18.

2.

It was submitted by the ld. AR that the quantum matter is pending before the ld. CIT(A), therefore, the present appeal of the assessee relating to the penalty may be restored to the file of ld. CIT(A) for adjudicating along with quantum matter.

3.

In reply, ld. Sr. DR did not raise any serious objection.

4.

Considering the prayer of the assessee as the quantum appeal of the assessee is pending before the ld. CIT(A), therefore, this penalty appeal is hereby restored to the file of ld. CIT(A) for adjudication along with the quantum appeal.

5.

In the result, appeal of the assessee is party allowed for statistical purposes. Order dictated and pronounced in the open court on 05/12/2025.

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