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Judgment
PER SUDHIR KUMAR JM:
The assessee preferred the appeal, challenging the order dated 06-02-2025 passed by The National Faceless Appeal Centre Delhi (in short “Ld. NFAC”) passed by Assessing Officer dated 27-12-2021 for A.Y. 2012-13 under the section 271(1)(c) of the Income Tax Act, 1961(In short “the Act”).
The assessee following grounds in appeal:
1.That the initiation of penalty u/s 271(1)(c ) of the I.T. Acton 31-10-2019 and levied by order dated 27-12-2021 of Rs.1,99,800/- as has been upheld by Ld. CIT(A) by order dated 06-02-2026 becomes non-est under the law and to the facts of this case as such not tenable because of remand the matter against the quantum of additions so made in ITA No. 4548/D/2025 on 28-08-2025 and consequently passing fresh orders thereafter by A.O. on 01-12-2025.
2.That the penalty order passed on 27-12-2021 u/s 271(1)(c ) of the Act if further incorrect as against Article 14 of the Constitution of India, because of not following/ taken into consideration the proper proposition of law contained u/s 275 of the Income Tax Act, 1961 while levy of the illegal and impugned penalty of Rs.1,99,800/- against the law and to the facts of the case.
3.That the appellant assessee assail his right to amend alter or change any grounds of appeal at any time even during the course of hearing of this instant appeal
The brief facts of the case are that the as per information available with the department that the assessee had sold immovable property situated at Village Wazipur Delhi -110052 for a sale of consideration of Rs.39,12,500/- and did not file his return of Income. The case of the assessee was reopened and notice under section 147 of the Act was issued to the assessee. In the response of the notice under section 148 of the Act the assessee filed return of income declaring total income of RS. 1,71,780/-. The Assessing Officer completed the assessment order after making the addition of Rs. 9,78,125/- and assessed the total income at Rs.11,49,905/- and penalty proceedings was also initiated. The assessing Officer also issued the show cause notice for the penalty proceedings but no submissions was filed by the assessee. The Assessing Officer levied the penalty of Rs. 1,99,800/- under section 271(1)(c ) of the Act.
Being aggrieved with the order of the AO, the assessee filed the appeal before the Ld. NFAC, who vide his order dated 06-02-2026 dismissed the appeal of the assessee.
Aggrieved the order of the Ld. NFAC, the assessee is in appeal before the tribunal.
We have heard the rival contentions and perused the records. The Ld. AR of the assessee submitted that the quantum appeal has already been remanded back to the Assessing Officer for his appropriate adjudication. This fact fairly admitted by the Ld. DR. During the course of hearing the assessee has also filed the copy of the order of the ITA No. 4548/Del/2025 for A.Y.2012-13 to prove that the quantum appeal of the assessee has been remanded back to the Ld. Assessing Officer. Because the quantum appeal has already been remanded back to the Ld. Assessing Officer, therefore we remit the issue to the file of Assessing Officer to decide as a fresh after giving the opportunity of being heard to the assessee. The appeal is allowed for the statistical purpose.
In the result the appeal of the assessee is allowed for statistical purpose.