SWARASWATI SISU MANDIR,KABISURYANAGAR V. ITO,EXEMPTION WARD, BERHAMPUR

ITA 389/CTK/2024

AI Insights

The case involves Saraswati Sisu Mandir, Kabisurya Nagar, Ganjam, the appellant, contesting a penalty levied under section 271(1)(c) of the Income Tax Act for the assessment year 2015-16. The penalty was confirmed by the CIT(A), NFAC, Delhi. The appellant's representatives, Dr. Sanjay Kumar Behura and Prakash Kumar Jena, argued that the quantum assessment appeal was still pending before the CIT(A), which influenced the tribunal's decision to restore the penalty appeal for re-adjudication alongside the quantum appeal. The tribunal's decision emphasizes the interconnectedness of the quantum assessment and the penalty, suggesting that a resolution in one could impact the other.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 26004 (ITAT-CUTTACK)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-01-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: DB
• Assessment Year: 2015-2016
• Laws Referred To: Income Tax Act
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: S.C.MOHANTY
• Assessee Lawyers: PER BENCH; SANJAY KUMAR BEHURA; PRAKASH KUMAR JENA

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL, BEFORE MANISH AGARWAL Saraswati Sisu Mandir, Kabisurya Nagar, G PAN/GIR No. (Appellant Assessee by Per Bench This is an CIT(A), NFAC, Delhi dated 9.6.2024 for the assessment year u/s.271(1)(c) of the Act. 2. Dr. Sanjay Kumar Behura and Prakash Kumar Jena, for the assessee and Shri 3. At the time of hearing, ld AR was specifically asked to explain what has happened to quantum assessment, it was submitted that the appeal has IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND MANISH AGARWAL, ACCOUNTANT MEMBER ITA No.389/CTK/2024 Assessment Year : 2015-16 Saraswati Sisu Mandir, Kabisurya Nagar, Ganjam Vs. ITO, Exemption Ward, Berhampur No.AAITS 7687 G (Appellant) .. ( Respondent Assessee by : Dr. Sanjay Kumar Behura and Prakash Kumar Jena Advs Revenue by : Shri S.C.Mohanty, Sr DR Date of Hearing : 08/01/20 Date of Pronouncement : 08/01/20 O R D E R This is an appeal filed by the assessee against the order of the l CIT(A), NFAC, Delhi dated 9.6.2024 in Appeal No.NFAC/2014 essment year 2015-16 confirming the penalty levied u/s.271(1)(c) of the Act. Dr. Sanjay Kumar Behura and Prakash Kumar Jena, the assessee and Shri S.C.Mohanty, Sr. DR appeared for the revenue. At the time of hearing, ld AR was specifically asked to explain what happened to quantum assessment, it was submitted that the appeal has P a g e 1 | 4 IN THE INCOME TAX APPELLATE TRIBUNAL, MEMBER , ACCOUNTANT MEMBER ITO, Exemption Ward, Respondent) : Dr. Sanjay Kumar Behura and Prakash Kumar Jena, S.C.Mohanty, Sr DR 2025 025 appeal filed by the assessee against the order of the ld /2014-15/10296673 confirming the penalty levied ld ARs appeared DR appeared for the revenue. At the time of hearing, ld AR was specifically asked to explain what happened to quantum assessment, it was submitted that the appeal has ITA No.389/CTK/2024 Assessment Year : 2015-16 P a g e 2 | 4 been filed before the ld CIT(A) on 1.11.2024 vide acknowledgement No.689927610101124. The relevant portion of the Form No.35 filed before the ld CIT(A) is attached as Annexure-A to this order as under: ITA No.389/CTK/2024 Assessment Year : 2015-16 P a g e 3 | 4 4. At this point, as it is noticed that the quantum appeal is pending before the ld CIT(A), it would not be appropriate that the penalty appeal to be disposed off. This being so, in the interest of justice, the issues in this appeal are restored to the file of the ld CIT(A) for re-adjudication alongwith the quantum appeal. 5. In the result, appeal of the assessee stands partly allowed for statistical purposes. Order dictated and pronounced in the open court on 08/01/2025. Sd/- sd/- (Manish Agarwal) (George Mathan) ACCOUNTANT MEMBER JUDICIAL MEMBER Cuttack; Dated 08/01/2025 B.K.Parida, SPS (OS) ITA No.389/CTK/2024 Assessment Year : 2015-16 P a g e 4 | 4 Copy of the Order forwarded to : By order Sr.Pvt.Secretary ITAT, Cuttack 1. The appellant;Saraswati Sisu Mandir, Kabisurya Nagar, Ganjam 2. The Respondent: ITO, Exemption Ward, Berhampur 3. The CIT(A)- NFAC, Delhi 4. Pr.CIT, 5. DR, ITAT, 6. Guard file. //True Copy// "