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Facts
The assessee filed an appeal against the CIT(A)'s order confirming a penalty for AY 2019-20. The CIT(A) had dismissed the first appeal. The quantum appeal for the same assessment year was previously remanded by the Tribunal to the CIT(A).
Held
The Tribunal set aside the CIT(A)'s order regarding the penalty and remanded the matter back to the CIT(A). The CIT(A) is directed to adjudicate the penalty issue along with the quantum appeal, providing the assessee an opportunity to be heard.
Key Issues
The key legal issue was whether the penalty order should be sustained when the quantum appeal, on which the penalty is based, has been remanded to the CIT(A).
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Income Tax Appellate Tribunal, DEHRADUN BENCH, DEHRADUN
ORDER
PER YOGESH KUMAR, U.S. JM:
The captioned Appeal is filed by the Assessee against the order of Ld. Commissioner of Income Tax (Appeals/ National Faceless Appeal Centre (‘Ld. CIT(A)/NFAC’ for short), New Delhi dated 07/10/2025 for the Assessment Year 2019-20, wherein the Ld. CIT(A) has dismissed the First Appeal by confirming the order of penalty respectively.
It is found that the Co-ordinate Bench of the Tribunal in the quantum Appeal remanded the issue to the file of the Ld. CIT(A) in vide order dated 29/04/2025. In view of the same, we set aside the impugned order of the Ld. CIT(A) in the present Appeal and remand the matter to the file of the Ld. CIT(A) to adjudicate the matter along with quantum Appeal in accordance with law, after providing opportunity of being heard to the Assessee.
In the result, the Appeal of the Appellant is allowed for statistical purpose.