SULEMAN KHAN,JHANSI V. ITO, WARD 2(3)(1), JHANSI, JHANSI

ITA 413/AGR/2025

AI Insights

This case involves an appeal by Suleman Khan against the penalty imposed under section 271(1)(c) of the Income-tax Act, 1961, for the Assessment Year 2013-14. The penalty was initially affirmed by the Commissioner of Income-tax (Appeals)/National Faceless Appeal Centre (NFAC), Delhi. The assessee's representative argued that the quantum addition, which was the basis for the penalty, had been restored to the AO by the ITAT in a separate appeal. Both parties agreed that the penalty appeal should also be restored to the AO for re-evaluation. The ITAT Agra Bench, considering the circumstances and in the interest of justice, decided to restore the penalty appeal to the AO's file.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 785582 (ITAT-AGRA)
• Duration Of Justice: 2 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-10-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2013-2014
• Appeal Filed On: 25-08-2025
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SHAILENDRA SRIVASTAVA
• Assessee Lawyers: SANJEEV AGARWAL
• Keywords: Opportunity of being heard
• Section: 271(1)(c)

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL AGRA BENCH ‘DB’:AGRA. BEFORE SHRIS.RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI SUNIL KUMAR SINGH, JUDICIAL MEMBER ITA No.413/AGR/2025 (Assessment Year: 2013-14) Suleman Khan, vs. ITO, Ward 2(3)(1), 99, Sabzi Mandi, Jhansi. Jhansi – 284 001 (Uttar Pradesh). (PAN : AVWPK3107H) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Sanjeev Agarwal, CA REVENUE BY : Shri Shailendra Srivastava, Sr. DR Date of Hearing : 16.10.2025 Date of Order : 30.10.2025 O R D E R PER S. RIFAUR RAHMAN, AM : 1. This appeal is filed by the assessee against the order of the learned Commissioner of Income-tax (Appeals)/National Faceless Appeal Centre (NFAC), Delhi [for short ‘ld. CIT (A)] dated 24.12.2024 for Assessment Year 2013-14 affirming the penalty order dated 27.09.2022 passed under section 271(1)(c) of the Income-tax Act, 1961 (for short ‘the Act’). 2. At the time of hearing, ld. AR for the assessee brought to our notice that the appeal against the quantum addition against which the penalty was imposed has already been restored back to the file of AO by the ITAT. Accordingly, he prayed that the penalty appeal may also be restored back to the file of the AO. Printed from counselvise.com 2 ITA No.413/AGR/2025 3. On the other hand, ld. DR for the Revenue did not have any objection of restoring back the matter to the file of AO. 4. Considered the rival submissions and material placed on record. We observe that the coordinate Bench has already restored the quantum appeal to the file of AO. Hence, in our considered view and in the interest of justice, we are of the opinion that the penalty appeal may also be restored to the file of AO. Accordingly, we restore the matter to the file of AO and direct the AO to decide the issue as per law, after giving adequate opportunity of being heard to the assessee. We also direct assessee to make proper submissions and appear before the AO on the date of hearing and cooperate with the tax authorities. Accordingly, the appeal filed by the assessee is allowed for statistical purposes. 5. In the result, the appeal filed by the assessee is allowed for statistical purposes. Order pronounced in the open court on this 30th day of October, 2025. Sd/- Sd/- (SUNIL KUMAR SINGH) (S.RIFAUR RAHMAN) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 30.10.2025 TS Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals). 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI Printed from counselvise.com "