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Judgment
PER MADHUMITA ROY, J. M.:
The instant appeal filed by the Assessee is directed against the order dated 03.02.2026 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 penalty order dated 27.06.2019 passed by the National Faceless Appeal Centre, Delhi under Section 271(1)(c) of the Act for Assessment Year 2011-12.
At the time of hearing of the instant appeal, the Ld. Counsel appearing for the assessee, Shri Sanjeev Jain, CA submitted before us that the Co-ordinate Bench has been pleased to set aside the issue involved in the quantum appeal, and the matter has been restored to the file of the Ld. AO for adjudication afresh in accordance with law under the order dated 22.12.2025 in ITA No. 5214/Del/2025 for A.Y. 2011-12. Since the present penalty appeal arises out of quantum proceedings and further penalty proceedings is consequential to the quantum proceedings, the penalty order, in fact, become infructuous and thus, liable to be quashed as infructuous.
Ld. DR, on the other hand relied upon the order passed by the authorities below.
Having heard the Ld. Counsel appearing for the parties and having regard to the facts and circumstances of the matter, particularly the quantum appeal since set aside to the file of the Ld. AO for adjudication afresh the penalty arising out of the said quantum order become infructuous and, thus, the same is liable to be dismissed as infructuous. This appeal, is thus, dismissed as infructuous.
In the result, the assessee’s appeal dismissed as infructuous.