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

ITA 216/ASR/2023

AI Insights

The case involves an appeal by Sh. Kiranjit Singh against the order of the ld. CIT(A) National Faceless Appeal Centre, Delhi, which confirmed a penalty under section 271(1)(c) of the Income Tax Act, 1961 for the Assessment Year 2010-11. The Tribunal noted that the quantum appeal for the same assessment year had been restored back to the ld. CIT(A) for a detailed, reasoned, and speaking order after proper hearing. Both parties agreed that the penalty matter should also be sent back to the ld. CIT(A) to be decided along with the quantum appeal.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 114574 (ITAT-AMRITSAR)
• Duration Of Justice: 1 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-08-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 28-08-2023
• Assessment Year: 2010-2011
• Appeal Filed On: 30-07-2023
• Other Referred Cases: ITA No. 723/Asr/2019
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 271(1)(c)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. No. 216/Asr/2023 Assessment Year: 2010-11 Sh. Kiranjit Singh, Dudhala Kathu Nangal, Amritsar 143001, Punjab [PAN: AOWPS 0657M] (Appellant) Vs. Income Tax Officer, Ward-4(3), Amritsar (Respondent) Appellant by Respondent by Date of Hearing Date of Pronouncement : : : : Sh. Anil Aggarwal, Adv. Smt. Ratinder Kaur, Sr. DR 29.08.2023 31.08.2023 ORDER 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. 2. 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. 3. The ld. DR for the department has no objection to the request of the assessee. 4. 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). 5. 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