Pr Commissioner Of Income Tax Central 1 v. Saunak Jitendra Parikh

47-ITXA-82-2024.DOCX Chaitanya CHAITANYA ASHOK JADHAV

IN THE HIGH COURT OF JUDICATURE AT BOMBAY

ORDINARY ORIGINAL CIVIL JURISDICTION CHAITANYA ASHOK JADHAV Date: 2025.10.16 18:02:29 +0530 INCOME TAX APPEAL NO. 82 OF 2024 Pr. Commissioner of Income Tax Central 1 ... Appellant

Versus

Saunak Jitendra Parikh ... Respondent ______________________________________________________ Mr.

Suresh Kumar, for Appellant.

Mr.

P. J. Pardiwalla, Senior Advocate a/w Mr. Madhur Agrawal i/b Mr. Atul K. Jasani, for Respondent. ______________________________________________________ CORAM : M.S. Sonak & Advait M. Sethna, JJ.

DATED : 15 October 2025 PC:- 1.

Learned counsel for the parties point out that this Appeal is concerned with the penalty. They also point out that the penalty was deleted because the Assessee's Appeal on the issue of quantum was allowed. They further point out that the Revenue has filed Income Tax Appeal No. 931 of 2023 to challenge the ITAT's Order on quantum. Accordingly, they submit that it would be appropriate if both the Appeals are heard together, or this Appeal is heard after the Revenue's Appeal on quantum is decided one way or the other. 2.

We believe that it would be better if both the Appeals are heard together, because the outcome in Income Tax

47-ITXA-82-2024.DOCX Appeal No. 931 of 2023 is bound to impact the outcome in this Appeal.

3.

Accordingly, we adjourn this matter to 26 November 2025, to enable the Appellant to obtain appropriate orders for hearing of both these Appeals by one and the same bench. (Advait M. Sethna, J) (M.S. Sonak, J)