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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).
Held
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).
Key Issues
Whether the penalty appeal should be remanded to the CIT(A) following the remand of the quantum appeal.
Sections Cited
270A
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Income Tax Appellate Tribunal, SURAT “SMC” BENCH, SURAT
Before: DR. B.R.R. KUMAR, VICE- & MS. SUCHITRA KAMBLE
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.
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).
In the result, the appeal of the assessee is allowed for statistical purpose. order is pronounced in the open Court on 23.01.2026