2024 (12) TMI 760

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....ER ABY T. VARKEY, JM : This is an appeal preferred by the assessee against the order of the Learned Commissioner of Income Tax (Appeals), (hereinafter in short 'the Ld.CIT(A)'), NFAC, Delhi, dated 19.04.2024 for the Assessment Year (hereinafter in short 'AY') 2016-17 confirming the penalty levied by the AO u/s.271(1)(c) of the Income Tax Act, 1961 (hereinafter in short 'the Act'). 2. At the out....

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.... ought to have been adjudicated by the Ld.CIT(A) first before adjudicating the penalty. And pursuant to the impugned action of the Ld.CIT(A) passing the impugned order confirming penalty as noted supra, the assessee has preferred rectification application before the Ld.CIT(A) and pleaded that Ld.CIT(A) may be directed to decide the quantum appeal first and thereafter decide the penalty since the d....