Preeti Jain vs Income Tax Officer Ward-34(1)

PER MADHUMITA ROY, JM:

The instant appeal filed by the assessee is directed against the order dated 15.12.2025 passed by the Ld. Commissioner of Income-tax (Appeals), NFAC, Delhi [hereinafter referred to as the Ld. CIT(A)] under Section 250 of the Income Tax Act, 1961 (hereinafter referred to as 'the Act') arising out of the Assessment Order dated 11.01.2024 passed by the Assessment Unit, Income-tax Department (hereinafter referred to as 'the ld. AO') under Section 271AAC(1) of the Act for Assessment Year 2017-18.

It was the submission of the Ld. Counsel for the assessee that as per the Income-tax portal, no notice was issued to the assessee by the Ld.CIT(A) and, therefore, the assessee could not appear before the Ld.CIT(A). Further, when the quantum appeal was pending before the Ld.CIT(A), the Ld.AO decided the penalty. Under these facts and circumstances of the matter, the assessee prays for further opportunity of being heard on the issue regarding the penalty under Section 271AAC(1) of the Act.

The Ld. DR has no objection to the assessee being another opportunity of being heard before the Ld.CIT(A).

Heard the parties and perused the record. After considering the entire aspect of the matter, we remit the matter back to the file of the Ld.CIT(A) for deciding the issue afresh after considering the material on record and any other evidence that the assessee may choose to file at the time of hearing.

In the result, the appeal filed by the Assessee is allowed for statistical purpose.