Geeta Sharma Vs. ITO

Parties Involved

Facts Summary

This appeal is filed by the Assessee for the Assessment Year 2012-13 against the order of the CIT(A)/National Faceless Appeal Centre (NFAC) Delhi dated 30/09/2022. The Assessee sought to delete the order of penalty. The Department did not dispute the fact that the Co-ordinate Bench of the Tribunal had set aside the quantum appeal and remanded the matter to the file of the A.O. for de-novo assessment. The Tribunal considered the order dated 05/07/2024 of the Coordinate Bench of the Tribunal in ITA No. 2821/Del/2022, which set aside the addition made by the A.O. and remanded the matter for de-novo adjudication.…

Legal Issues

• 1. Whether the penalty order survives after the quantum addition is set aside and the matter is remanded for de-novo assessment?

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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