SHRI BARINDER KUMAR, PHILLAUR V. INCOME TAX OFFICER WARD -2 , PHAGWARA

ITA 83/ASR/2021

• Counselvise Citation: [2022] 106 COUNSELVISE.COM (IT) 4950 (ITAT-AMRITSAR)
• Duration Of Justice: 11 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-09-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2010-2011
• Appeal Filed On: 21-09-2021
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard
• Section: 271(1)(c); 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR (VIRTUAL COURT) BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. No. 83/Asr/2021 Assessment Year: 2010-11 Barinder Kumar Vill. Tooran, P.O. Apra, Teh. Phillaur, Jalandhar [PAN: AGFPK 9665A] Vs. Income Tax Officer, Ward -2, Phagwara (Appellant) (Respondent) Appellant by : Sh. Y. K. Sud, CA Respondent by: Ms. Amanpreet Kaur, Sr. DR Date of Hearing: 19.09.2022 Date of Pronouncement: 21.09.2022 ORDER Per Dr. M. L. Meena, AM: This appeal has been filed by the assessee against the order of the Ld. Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre (NFAC), Delhi challenging the penalty order passed u/s 271(1)(c) of the Act, in respect of the Assessment Year 2010-11. ITA No. 83/Asr/2021 Barinder Kumar v. ITO 2 2. At the outset, the ld. counsel Sh. Y.K. Sud, CA submitted that the ld. CIT(A) has failed to appreciate that the penalty has been levied by the ITO in a mechanical manner without appreciating the fact that the quantum appeal was pending before the CIT(A) which has not been adjudicated till date. He has filed e-Proceedings Response Acknowledgement filed on Income Tax Portal dated 05.07.2021 with a request the CIT(A) to keep the penalty proceedings in abeyance the CIT(A) adjudicates the quantum appeal filed against the assessment order u/s 143(3) of the Income Tax Act. At the same time, the counsel has prayed that the penalty matter may be remanded back to the file of the ld. CIT(A) to adjudicate the penalty appeal afresh along with the quantum appeal after granting proper opportunity of being heard to the assessee. 3. The ld. DR has no objection to the request of the assessee. 4. Accordingly, we accept the request of the assessee as justified and remand the matter back to the file of the CIT(A) to adjudicate the penalty matter afresh along with the quantum appeal in the case of the assessee for the relevant assessment year under consideration. ITA No. 83/Asr/2021 Barinder Kumar v. ITO 3 5. In the result, the appeal filed by the assessee is allowed for statistical purposes. Order pronounced in the open court on 21.09.2022 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