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Judgment
O R D E R
PER MADHUMITA ROY, J. M.:
The instant appeal filed by the Assessee is directed against the order dated 05.12.2025 passed by the Ld. Commissioner of Income-tax (Appeals)/National Faceless Appeal Centre, Delhi [hereinafter referred to as the Ld. CIT(A)/NFAC] under Section 250 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) arising out of the Penalty order/Assessment Order dated 21.08.2023 passed by the Assessment Unit, Income-tax Department (hereinafter referred to as ‘the ld. AO’) under Section 272A(1)(d) of the Income Tax Act, 1961 ('Act' for shot) for Assessment Year 2018-19.
The order passed by the Ld. CIT(A)in regard to penalty imposed under Section 272A of the Act which is the subject matter before us which is admittedly passed ex-parte order. At the time of hearing, the matter, the Ld. Counsel appearing for the Assessee submitted before us that the quantum order was set aside to the file of the Ld. A.O. by the Ld. CIT(A) on 05.12.2025 and therefore, penalty order becomes in-fructuous. Such fact has not been able to be controverted by the Ld. DR.
Since the quantum order has been set aide to the file of the Ld. A.O. by the Ld. CIT(A),the penalty order losts its force and therefore, become infructuous.
Under these facts and circumstances, we thus, allow appeal by quashing the order of penalty impugned before us as in-fructuous. Thus, the appeal preferred by the Assessee is dismissed as in-fructuous.