Penalty and quantum assessment proceedings are distinct and separate, says ITAT

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Last updated: 20 July 2021
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The Income Tax Appellate Tribunal (ITAT) has ruled that penalty proceedings and quantum assessment proceedings are separate matters. The tribunal dismissed the revenue's appeal, stating that an exception to monetary limits for appeals applied only to quantum proceedings, not penalty proceedings. This decision clarifies the distinction between these two types of tax assessments.

Court :
ITAT Mumbai

Brief :
The appeal of the assessee arises out of the order passed by the Ld. Commissioner of Income Tax (Appeals)-38, Mumbai [hereinafter referred to as ‘Ld. CIT(A)’] dated 28.01.2019 for assessment year 2014-15against the order of assessment framed by the Ld. Assistant Commissioner of Income Tax-26(1), Mumbai (hereinafter referred to as ‘AO’) on 19.12.2016 for assessment year 2014-15 u/s 143(3) of the Income Tax Act, 1961 (hereinafter referred to as ‘Act’). 

Citation :
ITA No. 6368/MUM/2019

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