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Judgment
PER ANUBHAV SHARMA, JM:
This appeal is preferred by the Assessee against the order dated 27.10.2025 of the Ld. National Faceless Appeal Centre (NFAC) Delhi (hereinafter referred as Ld. First Appellate Authority or in short Ld. ‘FAA’) in DIN & Order No: ITBA/NFAC/S/250/2025-26/1082007610(1) arising out of the order dated 16.03.2022 u/s 271(1)(C) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) passed by the ITO, Ward 4(1) for AY: 2012-13.
On hearing both sides we find that vide ITA No. 5118/Del/2019 and 5119/Del/2019 for AY: 2012-13 and 2013-14 order dated 25.11.2024 Coordinate Bench had quashed the assessment order for the reason that objections filed by the assesse u/s 148 of the Act were not disposed off and not communicated to the assesse.
The present penalty proceedings are embedded in the aforesaid quantum order and thus deserves to be quashed too. The appeal is allowed and penalty is quashed.