Laxmi Datt Mishra vs Income Tax Officer

Bhavnesh Saini, J

This appeal by the assessee has been directed against the order of ld. CIT(A)-11, New Delhi dated 11.09.2018 for assessment year 2011-12, challenging the levy of penalty u/s 271(1)(c) of the Income Tax Act, 1961.

The ld. Counsel for the assessee at the outset submitted that ITAT Delhi 'SMC' Bench in the case of same assessee for assessment year under appeal on quantum appeal has restored the matter back to the file of ld. CIT(A) for deciding the appeal on merit vide order dated 31.08.2018. Copy of the order is placed on record. He has, therefore, submitted that matter may be restored to the file of ld. CIT(A) for fresh adjudication.

The ld. DR suggested that matter may be sent back to the ld. CIT(A) for fresh adjudication.

In view of the above, since quantum appeal have been restored to the file of ld. CIT(A) by order of the Tribunal, I set aside the appellate order and restore the penalty matter also to the file of ld. CIT(A) with direction to re-decide appeal of assessee after deciding the quantum appeal by giving reasonable sufficient opportunity of being heard to the assessee.

In the result, the appeal of the assessee is allowed for statistical purposes.