VIRENDER KUMAR,GREATER NOIDA V. INCOME TAX OFFICER, NOIDA

ITA 1193/DEL/2024

AI Insights

The case involves an appeal by Virender Kumar against the order of the Commissioner of Income Tax (Appeals) - NFAC, Delhi, which sustained a penalty under section 271(1)(c) for the assessment year 2012-13. The initial appeals were decided ex parte, leading to the current appeal. The Tribunal had previously restored the quantum appeal to the CIT(A) for fresh adjudication and, upon the request of the assessee's counsel, decided to also restore the penalty appeal to the CIT(A) to be decided concurrently with the quantum appeal after providing a reasonable opportunity of hearing to the assessee.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 43613 (ITAT-DELHI)
• Duration Of Justice: 8 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-12-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 05-12-2024
• Assessment Year: 2012-2013
• Appeal Filed On: 16-03-2024
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SANJAY SHARMA
• Assessee Lawyers: RAGHURAJ SINGH
• Section: 271(1)(c)

Judgement Text

"I.T.A. No. 1193/Del/2024 1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “SMC” NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER आ.अ.सं/.I.T.A No.1193/Del/2024 िनधा\tरणवष\t/Assessment Year: 2012-13 Virender Kumar Village Girdarpur Sunarsi, Greater Noida, Gautam Budh Nagar, Uttar Pradesh. बनाम Vs. Income Tax Officer A-2D, Sector-24, Noida, Gautam Budh Nagar, Uttar Pradesh. PAN No. AOVPK2804F अपीलाथ\u0014 Appellant \u0016\u0017यथ\u0014/Respondent िनधा\u0005\u0006रतीक\u000bओरसे /Assessee by Shri Raghuraj Singh, Adv. राज\u0010वक\u000bओरसे /Revenue by Shri Sanjay Sharma, Sr. DR सुनवाईक\u000bतारीख/ Date of hearing: 05.12.2024 उ\u0016ोषणाक\u000bतारीख/Pronouncement on 06.12.2024 आदेश /O R D E R This appeal is filed by the assessee against the order of the Ld. Commissioner of Income Tax (Appeals)-NFAC, Delhi for the AY 2012-13 in sustaining the penalty levied u/s 271(1)(c) of the Act. 2. Ld. Counsel for the assessee, at the outset, submits that this appeal was decided ex parte by the Ld.CIT(A) dismissing the appeal of the assessee. Ld. Counsel also submitted that the quantum appeal was also decided ex parte by the Ld.CIT(A) and on further appeal to the Tribunal the Tribunal by order dated 20.06.2024 in ITA No.1226/Del/2024 restored the quantum appeal to the file of I.T.A. No. 1193/Del/2024 2 the Ld.CIT(A) for fresh adjudication in accordance with law after giving reasonable opportunity of hearing to the assessee. Ld. Counsel for the assessee, therefore, requested that since the quantum appeal is restored to the file of the Ld.CIT(A) the ex parte order passed by the Ld.CIT(A) dismissing the appeal of the assessee and confirming the penalty levied u/s 271(1)(c) of the Act may also be restored to the file of the Ld.CIT(A) for fresh adjudication along with the quantum appeal after providing adequate opportunity of hearing. 3. Ld. DR has no serious objection in restoring the matter to the file of the Ld.CIT(A) for deciding the appeal after providing an opportunity to the assessee. 4. On hearing both the sides and perusing the record before me, it is observed that the quantum appeal has been restored to the file of the Ld.CIT(A) by the Tribunal in ITA No. 1226/Del/2024 dated 20.06.2024 to decide afresh after providing adequate opportunity to the assessee. The appeal now before me is against the penalty levied u/s 271(1)(c) of the Act and the appeal is decided ex parte by the Ld.CIT(A). Since the quantum had already been restored to the file of the Ld.CIT(A), I feel it appropriate to restore this appeal to the file of the Ld.CIT(A) to decide along with the quantum I.T.A. No. 1193/Del/2024 3 appeal. Thus, this appeal is restored to the file of the Ld.CIT(A) for fresh adjudication in accordance with law after providing adequate opportunity to the assessee. 5. In the result, the appeal of the assessee is allowed for statistical purpose. Order pronounced in the open court on 06/12/2024 Sd/- (C.N. PRASAD) JUDICIAL MEMBER Dated: 06/12/2024 *Kavita Arora, Sr. P.S. Copy of order sent to- Assessee/AO/Pr. CIT/ CIT (A)/ ITAT (DR)/Guard file of ITAT. By order Assistant Registrar, ITAT: Delhi Benches-Delhi "