SHRI KIRANJIT SINGH ,AMRITSAR vs. INCOME TAX OFFICER WARD-4 (3), AMRITSAR
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Income Tax Appellate Tribunal, AMRITSAR BENCH, AMRITSAR
Before: DR. M. L. MEENA & SH. ANIKESH BANERJEE
Per Dr. M. L. Meena, AM:
The captioned appeal is filed by the assessee against the order of the
ld. CIT(A) National Faceless Appeal Centre (NFAC), Delhi dated 30.05.2023 for Assessment Year: 2010-2011 wherein he has challenged
2 ITA No. 216/Asr/2023 Kiranjit Singh v. ITO confirmation of penalty u/s 271(1)(c) of the Income Tax Act, 1961 is illegal,
arbitrary, bad in law and contrary to the facts of the case.
At the outset, the ld. counsel for the assessee submitted that the
quantum appeal in the assessee’s own case in ITA No. 723/Asr/2019 for
AY: 2010-11 vide order dated 22.06.2023 has been restored back to the ld.
CIT(A) by Tribunal for fresh adjudication on merits in accordance with law
with the direction to the CIT(A) to pass a detailed, reasoned and speaking
order after making such enquiry and verification as he may deem fit and
after granting proper and adequate opportunity of being heard to the
assessee in accordance with the principles of natural justice. He, further
prayed that the matter of penalty may also be sent back to the ld. CIT(A) to
be decided along with the quantum appeal.
The ld. DR for the department has no objection to the request of the
assessee.
Having heard both the sides and perusal of record and the order of
the Tribunal in quantum appeal. It is noted that the assessee’s matter in
quantum appeal has been restored back to the ld. CIT(A) by the Tribunal
vide order dated 22.06.2023 in ITA No. 723/Asr/2019 as above (APB pg. 7
to 16). Since the quantum appeal is sent back to the ld. CIT(A) to pass a
3 ITA No. 216/Asr/2023 Kiranjit Singh v. ITO speaking order on merits of the case after granting sufficient and adequate
opportunity of being heard to the appellant assessee. We hold that the
penalty matter would also go back to the ld. CIT(A) to be adjudicated along
with the quantum appeal. In view of the matter, we consider it deem fit to
restore back the appeal of the assessee on the penalty matter to the file of
the ld. CIT(A) to adjudicate as per law along with the quantum appeal after
granting adequate opportunity of being heard. Accordingly, the matter is
restored back to the ld. CIT(A).
In the result, the appeal filed by the assessee is allowed for statistical
purpose.
Order pronounced in the open court on 31.08.2023
Sd/- Sd/- (Anikesh Banerjee) (Dr. M. L. Meena) Judicial Member Accountant Member *GP/Sr.PS* Copy of the order forwarded to: (1)The Appellant: (2) The Respondent: (3) The CIT(Appeals) (4) The CIT concerned (5) The Sr. DR, I.T.A.T. True Copy By Order
