2024 (12) TMI 760

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..... aside the impugned order of the CIT(A) and direct him to pass orders [in the appeal preferred against levy of penalty u/s.271(1)(c)] after deciding the quantum appeal of the assessee for AY 2016-17. Assessee is at liberty to raise all the issues before the Ld.CIT(A) and the Ld.CIT(A) to decide the penalty appeal after passing/adjudicating the grounds of appeal preferred by the assessee against the .....

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..... ed an appeal before the Ld CIT(A) assailing the Assessment Order [passed by the Faceless Assessment dated 17.03.2022 for AY 2016-17 passed u/s.147 read with section 144 of the Income Tax Act, 1961 (hereinafter in short the Act ) i.e. the quantum assessment order]. And brought to our notice that assessee pleaded before Ld CIT(A) to keep the penalty appeal in abeyance till the quantum appeal is deci .....

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..... from the quantum assessment and since, the quantum appeal is still pending before the Ld.CIT(A) as noted supra, and has bearing on the penalty as contented by assessee for the interest of natural justice and fair play, we set-aside the impugned order of the Ld.CIT(A) and direct him to pass orders [in the appeal preferred against levy of penalty u/s.271(1)(c) of the Act] after deciding the quantum .....

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