M/S KUNJ POWER PROJECTS PVT. LTD.,MATHURA vs. ADDL. CIT(TDS), KANPUR

This assessee’s twin appeals & 154/Agr/2022 for assessment years 2015-16 and 2016-17, arise against the Commissioner of Income Tax (Appeals)-National Faceless Appeal Centre [in short, the “CIT(A)-NFAC”],Delhi’s DIN and orders no. ITBA/NFAC/S/250/2022- 23/1043685641(1) and ITBA/NFAC/S/250/2022-23/1043686677(1) both dated 30.06.2022, involving proceedings under section 271C of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’).

Heard both the parties. Case files perused.

Learned counsel submits at the outset that both the lower authorities herein have levied section 271C penalty involving varying sums herein despite the fact that the corresponding quantum appeals are yet to be decided by the CIT(A)/NFAC as per relevant snapshots forming part of the case records. We, thus, deem it appropriate to restore the assessee’s instant identical twin appeals back to the CIT(Appeals)/NFAC to be decided afresh along with corresponding quantum appeals as per law.

The assessee’s twin appeals are allowed for statistical purposes. A copy of this common order be placed in the respective case files. Order pronounced in the open court on 11TH February, 2025.