M/S. MASTRIN PHARMACEUTICALS (P) LTD.,PATNA V. DCIT, PATNA

ITA 86/PAT/2023

AI Insights

The case involves multiple appeals by Sri Tripurari Mohan Prasad and M/s Mastrin Pharmaceuticals (P) Ltd. against the penalty orders under Section 271(1)(c) of the Income Tax Act, 1961, for the assessment years 1986-87 to 1993-94. The appeals were heard by the Income Tax Appellate Tribunal, Patna Bench. The main contention was the linkage between the quantum appeals and the penalty appeals. The tribunal noted that the quantum appeals had been set aside to the file of the learned CIT (A), and thus, it was agreed that the penalty appeals should also be restored to the file of the learned CIT (A) for consistency and further adjudication.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 790047 (ITAT-PATNA)
• Duration Of Justice: 2 year(s) 7 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-11-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: DB
• Assessment Year: misc
• Appeal Filed On: 24-04-2023
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: MD. A.H. CHOWDHARY
• Assessee Lawyers: RAKESH KUMAR
• Keywords: Set aside; TDS
• Section: 271(1)(c)

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL “PATNA” BENCH, PATNA BEFORE SHRI DUVVURU RL REDDY, VP AND SHRI RAJESH KUMAR, AM ITA Nos.94 to 101/PAT/2023 (Assessment Years:1986-87 to 1993-94) Sri Tripurari Mohan Prasad. Samarpan House, Sheikhpura, Patna,Bihar-800014 Vs. DCIT, Central, Circle-1, Patna Bihar-800001. (Appellant) (Respondent) PAN No. AGNPP1823H ITA Nos.86 to 93/PAT/2023 (Assessment Years:1986-87 to 1993-94) M/s Mastrin Pharmaceuticals(P) Ltd. C/o Tripurari Mohan Prasad, Samarpan House, Sheikhpura, Patna, Bihar-800014 Vs. DCIT, Central, Circle-1, Patna Bihar-800001. (Appellant) (Respondent) PAN No. AADCM3478Q Assessee by : Shri Rakesh Kumar, Adv. Revenue by : Md. A. H. Chowdhary, CIT (DR). Date of hearing: 27.11.2025 Date of pronouncement: 28/11 .2025 O R D E R Per Duvvuru Rl Reddy, VP: These appeals of the assessee are arising against the Penalty orders u/s 271 (1) (c) of the income tax Act,1961. Printed from counselvise.com Page | 2 M/s Mastrin PharmaCeuticals (P) Ltd. A.Ys.1986-87 to 1993-94. ITA Nos86 to 93/PAT/2023 02. At the outset, learned counsel of the assessee submitted that quantum appeals vide order dated 04.09.2025 bearing ITA Nos. 83 to 93/PAT/2013 & 99 to 106/PAT/2013, were set aside to the file of the learned CIT (A) by this Tribunal. Therefore, requested before the bench that the penalty appeals may be restored to the file of the learned CIT (A). 03. The Ld. DR fairly agreed that in view of the Tribunal’s order restore the quantum appeals, the penalty would also restore to the file of the learned CIT (A). 04. We have considered the rival submissions and perused material available on the record. We find that all these appeals are filed against the levy of penalty under Section 271(1)(c) of the Act. As the quantum appeals are pending before the learned CIT (A), all the penalty appeals should go back to the file of the learned CIT (A). Therefore, we restore the penalty appeals to the file of the learned CIT (A). 05. In the result, all the appeals of the assessee are allowed for statistical purposes. Order pronounced in the open court on 28.11.2025. Sd/- Sd/- Sd/-SSd/-rrrttyiiisssffggttttdss- Sd/-S (RAJESH KUMAR) (DUVVURU RL REDDY) (ACCOUNTANT MEMBER) (VICE PRESIDENT) Printed from counselvise.com Page | 3 M/s Mastrin PharmaCeuticals (P) Ltd. A.Ys.1986-87 to 1993-94. ITA Nos86 to 93/PAT/2023 pPatna, Dated: 28/11/2025 Sangeeta. Sr.PS Copy of the Order forwarded to: BY ORDER, True Copy// Sr. Private Secretary/ Asst. Registrar Income Tax Appellate Tribunal, Patna Sr. No. Particulars Date Initials Person concern ed 1 Draft dictated on 27.11.25 Sr.PS 2 Draft placed before author 27.11.25 Sr.PS 3 Draft proposed & placed before the second Member AM 4 Draft discussed/approved by Second Member AM 5 Approved Draft comes to the Sr.PS/PS Sr.PS 6 Kept for pronouncement on Sr.PS 7 File sent to the Bench Clerk Sr.PS 8 Date on which file goes to the Head Clerk 9 Date of dispatch of Order 10 Dictation Sheet is attached herewith Yes 1. The Appellant 2. The Respondent 3. CIT 4. DR, ITAT, 5. Guard file. Printed from counselvise.com "