PUNEET KATIYAR,KANPUR vs. INCOME TAX OFFICER-1(3)(5), KANPUR
Facts
The assessee filed an appeal for AY 2016-17 against a CIT(A) order that dismissed the appeal against a penalty levied under section 271(1)(c) of the Income Tax Act. The appeal before the Tribunal was filed beyond the statutory time limit, for which the assessee sought condonation of delay, and a related appeal against the assessment order was still pending.
Held
The Tribunal condoned the delay in filing the appeal after the revenue raised no objection. Both parties agreed that the matter regarding the penalty under section 271(1)(c) should be restored to the CIT(A) for a de novo order, to be passed after the disposal of the assessee's pending appeal against the assessment order. The impugned appellate order of the CIT(A) was accordingly set aside.
Key Issues
Whether the delay in filing the appeal should be condoned and whether the penalty under section 271(1)(c) was validly levied, pending the outcome of the assessment appeal.
Sections Cited
253(3), 271(1)(c)
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, LUCKNOW BENCH ‘A’, LUCKNOW
Before: SHRI KUL BHARAT & SHRI ANADEE NATH MISSHRA
I.T.A. No.1007/LKW/2025 Assessment Year:2016-17 1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH ‘A’, LUCKNOW BEFORE SHRI KUL BHARAT, VICE PRESIDENT AND SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER I.T.A. No.1007/LKW/2025 Assessment Year:2016-17 Puneet Katiyar, Vs. Income Tax Officer-1(3)(5) 11/218, Souter Ganj, Kanpur- Kanpur-208001. 208001. PAN:AYNPK9425A (Appellant) (Respondent) Appellant by Ms. Gurneet Kaur, Advocate Respondent by Shri Amit Kumar, CIT (D.R.) O R D E R (A) This appeal vide I.T.A. No.1007/LKW/2025 has been filed by the assessee for assessment year 2016-17 against impugned appellate order dated 30.07.2025 (DIN & Order No.ITBA/NFAC/S/250/2025- 26/1079085588(1) of Commissioner of Income Tax (Appeals) [“CIT(A)” for short]. (B) This appeal has been filed by the assessee, beyond time limit prescribed under section 253(3) of Income Tax Act, 1961 (“Act”, for short). The assessee has submitted application for condonation of delay in filing of the appeal pleading that the delay was unintentional and beyond the control of the assessee and has requested to admit the appeal for hearing. The learned Sr. Departmental Representative for Revenue did not express any objection to assessee’s application for condonation of delay in filing of the appeal. In view of the foregoing, and in the specific facts and
I.T.A. No.1007/LKW/2025 Assessment Year:2016-17 2 circumstances of the present appeal, the delay in filing of this appeal is condoned; and the appeal is admitted for hearing. (C) In this case, assessment order dated 07.03.2024 was passed by the Assessing Officer (“AO”, for short) separately, penalty order dated 04.09.2024 was also passed u/s 271(1)(c) of the Income Tax Act, 1961 (“Act”, for short). Vide the impugned appellate order dated 30.07.2025, the Ld. CIT(A) dismissed the assessee’s appeal against the levy of penalty u/s 271(1)(c) of I.T. Act. (C.1) At the time of hearing before us, the Ld. Counsel for the assessee submitted that the assessee had also filed appeal against the aforesaid assessment order dated 07.03.2024. She further submitted that assessee’s aforesaid appeal against the assessment order dated 07.03.2024 was yet to be decided. The learned Departmental Representative for Revenue was also heard. After some deliberations, the Ld. Representatives of both sides, the Ld. Counsel for the assessee as well as the Ld. Departmental Representative for Revenue, were in agreement that the issue in dispute in the present appeal regarding levy of penalty u/s 271(1)(c) of I.T. Act should be restored back to the file of the Ld. CIT(A), with the direction to pass de novo order, if required, in accordance with law, after disposed off assessee’s aforesaid appeal against the assessment order is disposed off. In view of the foregoing, the impugned appellate order of the learned CIT(A) is set aside and matter regarding penalty u/s 271(1)(c) of I.T. Act is restored back to the file of the Ld. CIT(A) with the direction to pass de novo order in accordance with law, if any, after the assessee’s aforesaid appeal against the assessment order is disposed off. All grounds of appeal are treated as disposed off in accordance with aforesaid directions.
I.T.A. No.1007/LKW/2025 Assessment Year:2016-17 3
(D) In the result, the appeal of the assessee is partly allowed for statistical purposes
(Order pronounced in the open court on 06/03/2026)
Sd/- Sd/- (KUL BHARAT) (ANADEE NATH MISSHRA) VICE PRESIDENT Accountant Member Dated: 06/03/2026 Vijay Pal Singh, (Sr. PS) Copy of the order forwarded to : 1. The Appellant 2. The Respondent. 3. Concerned CIT 4. D.R., I.T.A.T., 5. CIT(A)
