Raj Mohini Jain vs Income Tax Officer

PER SHRI VIKAS AWASTHY, JUDICIAL MEMBER:

This appeal by the assessee is directed against the order of Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi [in short 'the CIT(A)'] dated 27.11.2025, confirming levy of penalty u/s.271(1)(c) of the Income Tax Act, 1961 (hereinafter referred to as 'the Act') for Assessment Year 2016-17.

Shri Vipul Gupta, appearing on behalf of the assessee pointed that quantum appeal of the assessee in ITA No.8412/Del/2025 for the impugned assessment year has already been decided by the Tribunal vide order dated 09.07.2026. The Tribunal has restored the appeal back to the CIT(A) for fresh adjudication.

Shri Sudip Majumdar, representing the department endorsed the statement made by ld. AR of the assessee.

Both sides heard. Since, quantum appeal of the assessee has been restored back to the CIT(A) by the Tribunal, we deem it appropriate to restore this penalty appeal to CIT(A), as well. The CIT(A) shall take up quantum appeal and penalty appeal of the assessee for the impugned assessment year together for adjudication.

In the result, impugned order is set aside and appeal of the assessee is allowed for statistical purpose.