SURESH KUMAR DIVAKAR,SAMBALPUR vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1), SAMBALPUR, SAMBALPUR

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ITA 43/CTK/2025Status: DisposedITAT Cuttack15 July 2025AY 2013-14Bench: SHRI GEORGE MATHAN (Judicial Member), SHRI RAJESH KUMAR (Accountant Member)1 pages
AI SummaryAllowed

What did the Tribunal hold?

Since the quantum assessment order was quashed by the Tribunal, the consequential penalty proceedings also fail. Therefore, the penalty levied by the AO and confirmed by the CIT(A) stands deleted.

What were the facts?

The assessee filed an appeal against the penalty order, which was confirmed by the CIT(A). The assessee's earlier appeal concerning the quantum assessment for the same year had been quashed by the Tribunal due to the reassessment proceedings being quashed.

What were the issues?

Whether the penalty sustained by the CIT(A) is liable to be deleted when the quantum assessment order itself was quashed by the Tribunal.

Which sections of the Income-tax Act were involved?

IT Act

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, CUTTACK BENCH CUTTACK

Before: SHRI GEORGE MATHAN & SHRI RAJESH KUMAR

Hearing: 15/07/2025Pronounced: 15/07/2025

(नििाारण वर्ा / Assessment Year : 2013-2014) Suresh Kumar Divakar, Vs ACIT,Circle-1(1), Sambalpur 3rd Floor, Paradise Chamber, Budharaja, Sambalpur PAN No. :AGUPD 1872 B (अपीलार्थी /Appellant) (प्रत्यर्थी / Respondent) .. नििााररती की ओर से /Assessee by : Shri P.K.Mishra, Himanshu Jena & Narahari Swain, Ars राजस्व की ओर से /Revenue by : Shri Nishanth Rao, B, Sr.DR सुनवाई की तारीख / Date of Hearing : 15/07/2025 घोषणा की तारीख/Date of Pronouncement : 15/07/2025 आदेश / O R D E R Per Bench : This is an appeal filed by the assessee against the order of the ld. CIT(A), National Faceless Appeal Centre (NFAC), Delhi, dated 11.12.2024 for assessment year 2013-2014.

2.

It was submitted by the ld AR that the appeal is against penalty levied by the AO and confirmed by the ld. CIT(A). It was the submission that against the quantum assessment, the assessee had filed an appeal before the Tribunal and the Tribunal vide its order dated 26.06.2023, passed in in assessee’s own case has quashed the reassessment proceedings. It was the submission that consequently the penalty proceedings should also be quashed.

3.

In reply Ld. Sr. DR vehemently supported the orders of the ld. AO & ld.CIT(A).

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