SUDHIR AGRAWAL,ROORKEE vs. INCOME TAX OFFICER , ROORKEE, INCOME TAX OFFICER , ROORKEE

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ITA 17/DDN/2025Status: DisposedITAT Dehradun09 July 2025AY 2017-18Bench: SHRI YOGESH KUMAR U.S. (Judicial Member), SHRI MANISH AGARWAL (Accountant Member)3 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal set aside the penalty order, stating that the penalty cannot be sustained as the quantum assessment is being redone. However, it clarified that the AO is free to initiate fresh penalty proceedings after the de-novo assessment.

What were the facts?

The assessee filed an appeal against the penalty order. The quantum appeal for the same assessment year had been remanded to the Assessing Officer (AO) for de-novo assessment.

What were the issues?

Whether penalty proceedings can survive when the underlying assessment has been remanded for de-novo assessment.

Which sections of the Income-tax Act were involved?

Not specified

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI

Before: SHRI YOGESH KUMAR U.S. & SHRI MANISH AGARWAL

Hearing: 09/07/2025Pronounced: 09/07/2025

ORDER

PER YOGESH KUMAR, U.S. JM:

1.

The present appeal is filed by the Assessee against the order of CIT(A)/National Faceless Appeal Centre (‘Ld. CIT(A)’/NFAC’ for short), Delhi dated 29/11/2024 for the Assessment Year 2017-18.

2.

The Ld. Counsel for the Assessee submitted that in the quantum the issue has been remanded to the file of the A.O. for framing de-novo assessment, therefore, the present Appeal emerging out of the penalty proceedings deserves to be set aside.

3.

Per contra, the Ld. Department's Representative has not disputed the contention of the Ld. Assessee's Representative.

4.

Since, the issue has been remanded to the file of the A.O. for framing de-novo assessment in the quantum appeal by the Tribunalin , the penalty imposed by the A.O. which has been confirmed by the Ld. CIT(A) will not be sustained, accordingly, the impugned order of the Ld. CIT(A) in confirming the order of penalty is hereby set aside. Further, we make it clear that this order will not come in the way of the A.O. in initiating the fresh penalty proceedings pursuant to the assessment to be framed based on the order of the for the year under consideration.

5.

In the result, the Appeal of the Assessee is partly allowed.

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