SANJAY MITTAL,BAHADURGARH vs. ITO, WARD - 2, ROHTAK
Before: SHRI SATBEER SINGH GODARAAssessment Year: 2018-19 Sanjay Mittal, H. No.28/18, Aggarwal Colony, Gali No. 5, Near Shiv Mandir, Opp. Shitla Mata Mandir, Bahadurgarh, Distt. Jhajjar, Bahadurgarh, Haryana Vs. Income Tax Officer, Ward-2, Rohtak PAN :BIZPM3637H (Appellant)
This assessee’s appeal for assessment year 2018-19, 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/250/2024-25/1067791249(1), dated
20.08.2024 involving proceedings under section 271AAC1 of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’).
2. Heard both the parties. Case file perused.
Assessee by Sh. Navin Gupta, Adv.
Department by Sh. Sanjay Kumar, Sr. DR
Date of hearing
06.01.2025
Date of pronouncement
06.01.2025
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It emerges at the outset that the tribunal’s recent coordinate bench’s order dated 31st December, 2024 in assessee’s quantum appeal ITA No.3857/Del/2024 has restored the issue on merits back to the CIT(A)/NFAC. 4. This being the clinching fact emerging from the case file, I hereby adopt judicial consistency to remand the assessee’s instant consequential 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/-