SURESH KATARIA,GURUGRAM vs. ITO, WARD 4(1), GURUGRAM
Before: SHRI SATBEER SINGH GODARAAssessment Year: 2014-15
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.
Assessee by None
Department by Sh. Sanjay Kumar, Sr. DR
Date of hearing
06.01.2025
Date of pronouncement
06.01.2025
2 | P a g e
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. ITA No. 1791/Del/2024 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. 5. This assessee’s appeal is allowed for statistical purposes. Order pronounced in the open court on 6th January, 2025 (SATBEER SINGH GODARA)
JUDICIAL MEMBER
Dated: 6th January, 2025. RK/-