SHAMSHER SINGH,ROHTAK vs. ITO WARD-1, JIND

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ITA 1162/DEL/2023Status: HeardITAT Delhi08 February 2024AY 2010-11Bench: Dr. B. R. R. Kumar, Accountant Member Sh. Anubhav Sharma (Judicial Member)2 pages

AI SummaryRemanded

Facts

The assessee filed multiple appeals against orders of the National Faceless Appeal Centre (NFAC) dated 01.03.2023, concerning penalties imposed under sections 271(1)(c) and 271A of the Income Tax Act for the Assessment Year 2010-11. The core grievance was the CIT(A)'s confirmation of penalties without providing an opportunity to address quantum additions, especially when the ITAT had given directions for re-fixing the quantum appeal. It was brought to the Tribunal's notice that the quantum orders themselves had been remanded to the CIT(A) on 23.02.2022.

Held

In light of the fact that the quantum orders, which form the basis for these penalties, were already remanded to the CIT(A), the Tribunal found it appropriate to also remand the penalty appeals. The CIT(A) is directed to adjudicate these penalty appeals after considering the final outcome of the quantum appeals. Consequently, the appeals were allowed for statistical purposes.

Key Issues

Whether penalty orders under sections 271(1)(c) and 271A can be confirmed when the underlying quantum additions are still pending adjudication or have been remanded, and whether such penalty appeals should also be remanded to await the outcome of quantum proceedings.

Sections Cited

Section 271(1)(c), Section 271A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘G’, NEW DELHI

Before: Dr. B. R. R. KumarSh. Anubhav Sharma

Hearing: 07.02.2024Pronounced: 08.02.2024

ORDER Per Bench: The present appeals have been filed by the assessee against the orders of National Faceless Appeal Centre (NFAC), Delhi dated 01.03.2023. Since, the issue involved in all these appeals are similar, they were heard together and being adjudicated by a common order. 2. Common ground raised by the assessee in & 1163/Del/2023. In ITA No. 1115/Del/2023, following grounds have been raised by the assessee:

“1. That the order of the ld. CIT(A) National Faceless Appeal Centre erred in law and infact (in confirming the penalty imposed u/s 271(1)(c) amounting to Rs.1,13,850/- by the ld. AO, ITO, Ward-1, Jind on wrong and untenable grounds.

ITA Nos. 1115, 1116 & 1163/Del/2023 2 Shamsher Singh 2. That the order of the ld. CIT(A) National Faceless Appeal Centre erred in law and infact (by not giving time to the appellant for disposal of quantum addition in the case of the assessee) (As Hon’ble ITAT, New Delhi have given directions to Hon’ble CIT(A) to again re-fix the appeal of quantum addition of the appellant) on wrong and untenable grounds.”

Common ground have been raised in & 1162/Del/2023. In ITA No. 1116/Del/2023, following grounds have been raised by the assessee:

“1. That the order of the ld. CIT(A) National Faceless Appeal Centre erred in law and infact (in confirming the penalty imposed u/s 271A amounting to Rs.25,000/- by the ld. AO, ITO, Ward-1, Jind on wrong and untenable grounds.

That the order of the ld. CIT(A) National Faceless Appeal Centre erred in law and infact (by not giving time to the appellant for disposal of quantum addition in the case of the assessee) (As Hon’ble ITAT, New Delhi have given directions to Hon’ble CIT(A) to again re-fix the appeal of quantum addition of the appellant) on wrong and untenable grounds.”