JITENDRA MEHTA,MUMBAI vs. INCOME TAX OFFICER 1(1)(3), SURAT, SURAT

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ITA 1122/SRT/2025Status: HeardITAT Surat23 January 2026AY 2018-19Bench: DR. B.R.R. KUMAR (Vice President), MS. SUCHITRA KAMBLE (Judicial Member)2 pages
AI SummaryRemanded

What did the Tribunal hold?

Following the precedent of the set-aside quantum appeal, the present appeal concerning penalty under section 270A of the Act is also set aside to the file of the CIT(A).

What were the facts?

The assessee filed an appeal against the order passed by the National Faceless Appeal Centre (NFAC) for AY 2018-19. A previous quantum appeal for the same assessee was set aside to the file of the CIT(A).

What were the issues?

Whether the penalty appeal should be remanded to the CIT(A) following the remand of the quantum appeal.

Which sections of the Income-tax Act were involved?

Section 270A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, SURAT “SMC” BENCH, SURAT

Before: DR. B.R.R. KUMAR, VICE- & MS. SUCHITRA KAMBLE

For Appellant: Shri Himanshu Gandhi, C.A
For Respondent: Shri Ashish Kumar, Sr. D.R
Hearing: 20.01.2026Pronounced: 23.01.2026

O R D E R PER SUCHITRA KAMBLE, JUDICIAL MEMBER:-

This is an appeal filed against the order dated 28-08-2025 passed by National Faceless Appeal Centre (NFAC), Delhi for assessment year 2018-19.

2.

The ld. A.R. submitted that the quantum appeal in the present assessee’s case being ITA 20/Srt/2025 order dated 09- 06-2025 was set aside to the file of the Ld. CIT(A). Hence, The present appeal on the issue of penalty u/s. 270A of the Act is also set aside to the file of the CIT(A).

3.

In the result, the appeal of the assessee is allowed for statistical purpose. order is pronounced in the open Court on 23.01.2026

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