2025 (2) TMI 1888

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....ri Rohit Kaura, Advocates For the Revenue : Shri Vivek Vardhan, Addl.CIT, Sr.DR ORDER PER RAJ PAL YADAV, VP The assessee is in appeal against the separate orders of the Commissioner of Income Tax (Appeals) [in short 'the CIT(A)'] dated 18.12.2023 passed in assessment year 2012-13. 2. It is pertinent to note that ld. First Appellate Authority has decided two appeals, one pertains to ....

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.... 58,29,000/-. The ld. Counsel for the assessee further pointed out that Section 249(4) contemplates that an appeal of the assessee would not be entertained by the CIT(A) unless assessee had paid the tax on the agreed income. In other words, if an assessee has filed a return declaring income under Section 139(1), then on that income assessee ought to have paid the taxes. In the present case, since ....

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....ed that impugned orders of the CIT(A) be set aside and appeals be restored to the file of CIT(A) for deciding on merit afresh. 4. The ld. Sr.DR, on the other hand relied upon the orders of the ld. CIT(A). 5. We have duly considered the rival contentions and gone through the record carefully. We find that verbatim identical situation arose before the Tribunal in the above four orders and issu....

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....eal to the ld. CIT(A) for adjudication on merit. 6. As far as penalty appeal is concerned, we are of the view that until and unless the quantum additions are being decided, penalty appeal cannot be taken up for hearing. The simple reason is that computation of penalty is always dependent upon the determination of total undisclosed income of the assessee. In other words, sub-clause (iii) of Sect....