SURESH KATARIA,GURUGRAM vs. ITO, WARD 4(1), GURUGRAM

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ITA 4645/DEL/2024Status: DisposedITAT Delhi06 January 2025AY 2014-15Bench: SHRI SATBEER SINGH GODARA (Judicial Member)2 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal, following judicial consistency due to the restoration of the quantum appeal, remanded the penalty appeal back to the CIT(A) for fresh adjudication. The appeal was allowed for statistical purposes.

What were the facts?

The assessee's appeal for AY 2014-15 concerns a penalty levied under section 271(1)(c). The assessee did not appear for the hearing. An earlier order in the quantum appeal had restored the matter to the CIT(A) for fresh adjudication.

What were the issues?

The primary issue was the validity of the penalty under section 271(1)(c) in light of the restoration of the quantum appeal to the CIT(A) for fresh adjudication.

Which sections of the Income-tax Act were involved?

Section 271(1)(c)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH: ‘SMC’ NEW DELHI

Before: SHRI SATBEER SINGH GODARA

Hearing: 06.01.2025Pronounced: 06.01.2025

Assessment Year: 2014-15 Suresh Kataria, Vs. Income Tax Officer, H. No. 286, Basai, Ward-4(1), Gurugram, Haryana Gurugram PAN :DARPS1853K (Appellant) (Respondent) Assessee by None Department by Sh. Sanjay Kumar, Sr. DR Date of hearing 06.01.2025 Date of pronouncement 06.01.2025 ORDER This assessee’s appeal for assessment year 2014-15, arises against the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre [in short, the “CIT(A)/NFAC”], Delhi’s DIN and order no. ITBA/NFAC/S/250/2024-25/1067390627(1), dated 07.08.2024 involving proceedings under section 271(1)(c) of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’).

2.

Case called twice. None appears at the assessee’s behest. Accordingly, he is proceeded ex-parte.

3.

Coming to the assessee’s sole substantive grievance seeking to reverse both the learned lower authorities’ action levying 271(1)(c) penalty of Rs. 28,79,765/-, it is informed during the course of hearing that the earlier learned coordinate bench’s order dated 25.09.2024 in his quantum appeal i.e. has restored the matter back to the CIT(A) for afresh appropriate adjudication.

4.

This being the clinching fact emerging from the case file, I hereby adopt judicial consistency to remand the assessee’s instant consequential 271(1)(c) penalty appeal as well back to the CIT(A) for afresh appropriate adjudication in very terms. Ordered accordingly.

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