NISHA JAIN,FARIDABAD vs. ACIT DCIT CIRCLE 1, FARIDABAD

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ITA 2361/DEL/2024Status: DisposedITAT Delhi31 July 2025AY 2015-2016Bench: MS. MADHUMITA ROY (Judicial Member), SHRI NAVEEN CHANDRA (Accountant Member)1 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal noted that the proceeding initiated under Section 271(1)(c) of the Act culminated in an order of penalty that had become infructuous. Therefore, the appeal was dismissed as infructuous.

What were the facts?

The assessee filed an appeal against the order of the CIT(Appeals) which arose from an assessment order passed under Section 153A/143(3) of the Income Tax Act for Assessment Year 2015-16.

What were the issues?

Whether the appeal, which originated from penalty proceedings that became infructuous, should be dismissed as infructuous.

Which sections of the Income-tax Act were involved?

Section 153A,Section 143(3),Section 271(1)(c)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “E” BENCH, DELHI

Before: MS. MADHUMITA ROY & SHRI NAVEEN CHANDRA

Hearing: 30.07.2025Pronounced: 31.07.2025

The instant appeal filed by the assessee is directed against the order dated 18.03.2024 passed by the Ld. CIT(Appeals)-29, New Delhi, arising out of the Assessment Order dated 29.12.2017 passed by the DCIT, Central Circle-25, New Delhi, under Section 153A/143(3) of the Income Tax Act, 1961 (hereinafter referred to as 'the Act') for Assessment Year 2015-16.

2.

In view of the order dated 07.03.2025 passed by the Coordinate Bench deleting the quantum addition in for Nisha Jain (ASSESSMENT YEAR: 2015-16)

Assessment Year 2015-16 the proceeding initiated under Section 271(1)(c) of the Act culminated in the order of penalty dated 23.06.2021 become infructuous and hence the appeal is dismissed as infructuous.

3.

The appeal of the assessee is dismissed.

Order pronounced in the open court on 31.07.2025

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