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If quantum appeal is restored for fresh Consideration to CIT(A), then penalty order should also be restored back to the CIT(A)
Case Law Details
- Case Name
- I.T.O., Ward-9(4), Vs M/s. Kataria Logistics (ITAT Ahemdabad)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2005- 2006
- Courts
- All ITAT, ITAT Ahmedabad
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It is observed that the ld. CIT(A) was of the view that since in the quantum appeal, the matter was set aside and sent back to the file of the ld. CIT(A) by the Hon’ble Tribunal vide its order dated 29.12.2010, the penalty order of the ld. A.O. dated 23.03.2010 will not survive.
In fact, the Hon’ble Tribunal in the quantum appeal had restored the matter back to the file of the ld. CIT(A) for deciding the issue afresh. In such circumstances, we are of the considered view that the penalty order should be considered in the light of the quantum appeal decided by the ld. CIT(A). For this reason...
