SWARASWATI SISU MANDIR,KABISURYANAGAR vs. ITO,EXEMPTION WARD, BERHAMPUR
IN BEFORE
MA
Saraswati
S
Kabisurya Nag
PAN/GIR No (Appe
Assessee
Per Bench
This is an CIT(A), NFAC, D for the assess u/s.271(1)(c) of 2. Dr. Sanjay for the assessee
3. At the tim has happened to THE INCOME TAX APPELLATE TRIBUN
CUTTACK BENCH, CUTTACK
E SHRI GEORGE MATHAN, JUDICIAL M
AND ANISH AGARWAL, ACCOUNTANT MEMB
Assessment Year : 2015-16
( Respo e by : Dr. Sanjay Kumar Behura and Prakas
Advs
Revenue by : Shri S.C.Mohanty, Sr D
Date of Hearing : 08/01/20
Date of Pronouncement : 08/01/20
O R D E R n appeal filed by the assessee against the Delhi dated 9.6.2024 in Appeal No.NFAC/20
sment year 2015-16 confirming the the Act.
y Kumar Behura and Prakash Kumar Jena, and Shri S.C.Mohanty, Sr. DR appeared for me of hearing, ld AR was specifically asked o quantum assessment, it was submitted tha
P a g e 1 | 4
NAL,
MEMBER
BER n Ward, ondent) sh Kumar Jena,
DR
025
025
e order of the ld
014-15/10296673
penalty levied ld ARs appeared r the revenue.
d to explain what at the appeal has Assessment Year : 2015-16
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been filed before the ld CIT(A) on 1.11.2024 vide acknowledgement
No.689927610101124. The relevant portion of the Form No.35 filed before the ld CIT(A) is attached as Annexure-A to this order as under:
Assessment Year : 2015-16
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At this point, as it is noticed that the quantum appeal is pending before the ld CIT(A), it would not be appropriate that the penalty appeal to be disposed off. This being so, in the interest of justice, the issues in this appeal are restored to the file of the ld CIT(A) for re-adjudication alongwith the quantum appeal. 5. In the result, appeal of the assessee stands partly allowed for statistical purposes.
Order dictated and pronounced in the open court on 08/01/2025. (Manish Agarwal)
JUDICIAL MEMBER
Cuttack; Dated 08/01/2025
B.K.Parida, SPS (OS)
Assessment Year : 2015-16
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Copy of the Order forwarded to :
By order
Sr.Pvt.Secretary
ITAT, Cuttack
1. The appellant;Saraswati
Sisu
Mandir,
Kabisurya Nagar, Ganjam
2. The Respondent: ITO, Exemption Ward,
Berhampur
3. The CIT(A)- NFAC, Delhi
4. Pr.CIT,
5. DR, ITAT,
6. Guard file.
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