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Facts
The assessee's twin appeals for assessment years 2015-16 and 2016-17 arise against orders levying penalty under section 271C. These penalties were imposed despite the corresponding quantum appeals being undecided.
Held
The Tribunal noted that the penalty under section 271C was levied while the quantum appeals were still pending. Therefore, the Tribunal decided to restore the appeals back to the CIT(Appeals)/NFAC for fresh adjudication along with the quantum appeals.
Key Issues
Whether penalty under section 271C can be imposed when quantum appeal is pending. If so, should the appeals be decided afresh.
Sections Cited
271C
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Income Tax Appellate Tribunal, AGRA BENCH, AGRA
Before: SHRI SATBEER SINGH GODARA & SHRI MANOJ KUMAR AGGARWAL
ORDER
Per Satbeer Singh Godara, Judicial Member:
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.