KOTASAHI SERVICE CO-OPERATIVE SOCIETY LIMITED,CUTTACK vs. INCOME TAX OFFICER ,WARD 1(1), CUTTACK, CUTTACK

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ITA 5/CTK/2026Status: DisposedITAT Cuttack18 February 2026AY 2018-19Bench: SHRI GEORGE MATHAN (Judicial Member), SHRI MADHUSUDAN SAWDIA (Accountant Member)2 pages
AI SummaryRemanded

What did the Tribunal hold?

The tribunal held that since the quantum appeal was pending before the CIT(A), it was in the interest of justice to set aside the penalty order and restore the matter to the file of the CIT(A) for adjudication along with the quantum appeal.

What were the facts?

The assessee filed an appeal against the penalty levied under Section 270A. The quantum addition appeal was still pending before the CIT(A). The assessee requested that the penalty appeal also be adjudicated along with the quantum appeal.

What were the issues?

Whether penalty proceedings under Section 270A can be adjudicated when the quantum additions are still pending before the appellate authority.

Which sections of the Income-tax Act were involved?

Section 270A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, CUTTACK BENCH CUTTACK

Before: SHRI GEORGE MATHAN & SHRI MADHUSUDAN SAWDIA

For Appellant: Shri P.K. Mishra and Shri Himanshu
For Respondent: Shri Vijay Singh Kiroriwal, Sr.DR
Hearing: 18/02/2026Pronounced: 18/02/2026

Assessee represented by Shri P.K. Mishra and Shri Himanshu Jena, A.Rs. Department represented by Shri Vijay Singh Kiroriwal, Sr.DR Date of hearing 18/02/2026 Date of pronouncement 18/02/2026 O R D E R PER: BENCH 1. This is an appeal filed by the assessee against the order of the ld. CIT(A), NFAC, Delhi in Appeal No. CIT(A), NFAC/2017-18/10488081 dated 04/12/2025 for the A.Y. 2018-19 confirming the levy of penalty under Section 270A of the Income Tax Act, 1961.

2.

Shri P.K. Mishra with Shri Himanshu Jena, ld. A.Rs. appeared on behalf of the assessee and Shri Vijay Singh Kiroriwal, ld. Sr.DR represented on behalf of the revenue.

3.

It was submitted by the ld. AR that the appeal against the quantum additions is itself pending before the ld. CIT(A). It was a prayer that the issues in this appeal may be restored to the file of the ld. CIT(A) for adjudication alongwith the quantum appeal.

Kotasahi Service Co-operative Society Ltd. Vs ITO 4. In reply, the ld. Sr.DR did not raise any serious objection.

5.

We have considered the rival submissions. Perusal of the facts in the present case clearly shows that the quantum appeal is pending before the ld. CIT(A), this being so, in the interest of justice, the order of the ld. CIT(A) confirming the penalty stands set aside and restore to the file of ld. CIT(A) for readjudication alongwith the appeal against the quantum additions.

6.

In the result, appeal of the assessee is partly allowed for statistical purposes. Order dictated and pronounced in the open court on 18/02/2026.

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