NAVA KUMAR NATH,ANGUL vs. THE INCOME TAX OFFICER, WARD ANGUL, ANGUL
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.
Held
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.
Key Issues
Whether the penalty appeal should be restored to the file of the Ld. CIT(A) for adjudication along with the pending quantum appeal.
Sections Cited
Section 611/CTK/2025
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Income Tax Appellate Tribunal, CUTTACK BENCH CUTTACK
Before: SHRI GEORGE MATHAN & SHRI RAJESH KUMAR
आयकर अपीलीय अधिकरण, कटक न्यायपीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK (THROUGH VIRTUAL HEARING) श्री जाजज माथन, न्याययक सदस्य एवं श्री राजेश कुमार, लेखा सदस्य के समक्ष । BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER आयकर अपील सं/ITA No. 611/CTK/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
ITA No.611/CTK/2025 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.
Sd/- Sd/- (राजेश कुमार) (जाजज माथन) (RAJESH KUMAR) (GEORGE MATHAN) लेखा सदस्य/ ACCOUNTANT MEMBER न्यानयक सदस्य / JUDICIAL MEMBER ददनाांक Dated 05/12/2025 Prakash Kumar Mishra, Sr.P.S. आदेश की प्रनतललपप अग्रेपर्त/Copy of the Order forwarded to : 1. अपीलार्थी / The Appellant- Nava Kumar Nath, S/o- Bhagirathi Nath, Bhubanpur, Parang Via Hakimpada, Angul-759143 2. प्रत्यर्थी / The Respondent- ITO, Ward, Angul 3. आयकर आयुक्त(अपील) / The CIT(A), 4. आयकर आयुक्त / CIT विभागीय प्रविविवि, आयकर अपीलीय अविकरण, कटक / DR, ITAT, 5. Cuttack 6. गार्ज फाईल / Guard file. सत्यापपत प्रयत //True Copy// आदेशािुसार/ BY ORDER,
(Assistant Registrar) आयकर अपीलीय अधिकरण, कटक/ITAT, Cuttack
