SHRI KIRANJIT SINGH ,AMRITSAR vs. INCOME TAX OFFICER WARD-4 (3), AMRITSAR

At the outset, the ld. counsel for the assessee submitted that the quantum appeal in the assessee’s own case in 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 as above (APB pg. 7 to 16). Since the quantum appeal is sent back to the ld. CIT(A) to pass a 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.