DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1 KANPUR, KANPUR V. SHRI SHASHWAT AGARWAL, KANPUR

ITA 175/LKW/2025

AI Insights

The case involves Union Bank of India, the appellant, contesting a penalty imposed under section 271C of the I.T. Act by the Assessing Officer, which was confirmed by the CIT(A). The penalty was related to the non-compliance with tax deduction at source (TDS) provisions. The appellant argued that the CIT(A)'s order was passed ex-parte without a reasonable opportunity for the bank to present its case, and that the appeal against the quantum order under section 201 was still pending. The Departmental Representative did not object to the setting aside of the CIT(A)'s order. Consequently, the ITAT set aside the CIT(A)'s order and remanded the case for a fresh decision post the resolution of the pending appeal.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 792052 (ITAT-LUCKNOW)
• Duration Of Justice: 9 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-12-2025
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2016-2017
• Appeal Filed On: 27-02-2025
• Laws Referred To: I. T. Act
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ANUBHAB AGRAWAL
• Assessee Lawyers: A.K. SINGH
• Keywords: Set aside; TDS

Judgement Text

"I.T.A. No.175/Alld/2025 Assessment Year:2017-18 1 IN THE INCOME TAX APPELLATE TRIBUNAL ALLAHABAD BENCH, ALLAHABAD BEFORE SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER AND SHRI SUBHASH MALGURIA, JUDICIAL MEMBER I.T.A. No.175/Alld/2025 Assessment year:2017-18 Union Bank of India Main Branch, Civil Lines, Prayagraj, Allahabad-211001 TAN:ALDU00251G Vs. DCIT (TDS) Prayagraj, Allahabad (Appellant) (Respondent) O R D E R PER ANADEE NATH MISSHRA, A.M. (A) This appeal vide I.T.A. No.175/Alld/2025 has been filed by the assessee for assessment year 2017-18 against impugned appellate order dated 22/07/2025 (DIN & Order No.ITBA/NFAC/S/250/2025- 26/1078771371(1) of Commissioner of Income Tax (Appeals) [“CIT(A)” for short]. (B) The present appeal has been filed by the assessee against the impugned appellate order dated 22/07/2025 vide which the learned CIT(A) has confirmed the penalty imposed by the Assessing Officer under section 271C of the I. T. Act. Appellant by Shri Anubhab Agrawal, C.A. Respondent by Shri A. K. Singh, Sr. D.R. Printed from counselvise.com I.T.A. No.175/Alld/2025 Assessment Year:2017-18 2 (B.1) During the course of hearing before us, learned A.R. for the assessee submitted that the impugned order of learned CIT(A) was passed ex-parte qua the appellant assessee, without providing reasonable opportunity to the assessee. He also submitted that the assessee’s appeal against quantum order passed under section 201 of the I. T. Act was yet to be disposed of by learned CIT(A), whereas impugned order of learned CIT(A) in this appeal filed in ITAT pertains to penalty under section 271C of the I. T. Act. He submitted that impugned order of learned CIT(A) should be set aside with the direction to pass de novo order after assessee’s appeal against quantum order passed by the Assessing Officer is decided by learned CIT(A). The learned D.R. expressed no objection and left the matter to the discretion of the Bench. (C) In view of the foregoing and considering the submissions of learned A.R. for the assessee, the impugned order of learned CIT(A) is set aside with the direction to pass de novo order after assessee’s appeal against quantum order passed under section 201 of I. T. Act is decided by learned CIT(A); and after providing reasonable opportunity to the assessee. (D) In the result, the appeal of the assessee stands allowed for statistical purposes. (Order pronounced in the open court on 09/12/2025) Sd/. Sd/. (SUBHASH MALGURIA) (ANADEE NATH MISSHRA) Judicial Member Accountant Member Dated:09/12/2025 *Singh Printed from counselvise.com I.T.A. No.175/Alld/2025 Assessment Year:2017-18 3 Copy of the order forwarded to : 1. The Appellant 2. The Respondent. 3. Concerned CIT 4. D.R., I.T.A.T., Lucknow Printed from counselvise.com "