VAISHNAVI MAA TRADERS,TALITAL BHIMTAL vs. THE INCOME TAX OFFICER, ASSESSMENT UNIT, NEW DELHI

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ITA 79/DDN/2026Status: DisposedITAT Dehradun17 April 2026AY 2018-193 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal noted that in the quantum proceedings, a co-ordinate bench had restored the issue to the AO for fresh consideration. Therefore, the Tribunal decided to set aside the penalty order and remand the matter back to the AO for a fresh decision.

What were the facts?

The assessee filed an appeal against a penalty order under Section 270A of the Income Tax Act, 1961. The appeal was filed with a delay of 7 days, which was condoned. The assessee contended that the quantum proceedings were set aside and remanded by a co-ordinate bench.

What were the issues?

Whether the penalty order under Section 270A is sustainable when the underlying quantum proceedings have been set aside and remanded.

Which sections of the Income-tax Act were involved?

Section 270A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DEHRADUN BENCH, DEHRADUN

Before: SHRI YOGESH KUMAR U.S & SHRI SANJAY AWASTHI

Hearing: 08.04.2026Pronounced: 17.04.2026

1 ITA No 79/DDN/2026 Vaishnavi Maa Traders Vs. ITO

IN THE INCOME TAX APPELLATE TRIBUNAL DEHRADUN BENCH, DEHRADUN BEFORE SHRI YOGESH KUMAR U.S, JUDICIAL MEMBER AND SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER ITA No. 79/DDN/2026 ( A.Y 2018-19) Vaishanvi Maa Traders Vs The Income Tax Officer, TalitalBhimtal, Nainital, Assessment Unit, Uttarakhand New Delhi PAN: AABAV6386L (APPLICANT) (RESPONDENT) Appellant by Sh. Saurabh Gupta, CA Respondent by Sh. Amar Pal Singh, Sr. DR Date of Hearing 08.04.2026 Date of Pronouncement 17.04.2026 ORDER PER YOGESH KUMAR, U.S. JM: The present appeal is filed by the Assessee against the order of Ld.

Commissioner of Income Tax (Appeals/ National Faceless Appeal Centre

(‘Ld. CIT(A)/NFAC’ for short), New Delhi dated 19/11/2025 for the

Assessment Year 2018-19, wherein the Ld. CIT(A) has confirmed the

order of penalty passed by the A.O. under Section 270(A) of the Income

Tax Act, 1961 ('Act' for short).

2.

There is a delay of 7 days in filing the present appeal and Assessee

has filed application for condonation of dely. For the reasons stated in

the application for condonation of delay, the delay of 7 days in filing the

present appeal is hereby condoned.

2 ITA No 79/DDN/2026 Vaishnavi Maa Traders Vs. ITO

3.

The Ld. Counsel for the Assessee submitted that in the quantum

proceedings, the Co-ordinate Bench of the Tribunal vide order dated

12/03/20216 passed in ITA No. 25/DDN/2026, set aside the order

impugned thereon and remand the matter to the file of the A.O. for fresh

consideration. Therefore, the Ld. Assessee's Representative sought for

allowing the present Appeal emerges from the order of penalty.

4.

Per contra, the Ld. Departmental Representative relying on the

orders of the Lower Authorities sought for dismissal of the appeal.

5.

We have heard both the parties and perused the material available

on record. Considering the fact that in the quantum proceedings, the

Co-ordinate Bench of the Tribunal in ITA No. 25/DDN/2206 vide order

dated 12/03/2026, restored the issue to the file of the A.O. for deciding

the issue afresh, we deem it fit to set aside the order impugned in the

present appeal as well and remand the matter to the file of the A.O. to

decide afresh in accordance with law.

6.

In the result, Appeal of the Assessee is partly allowed for statistical

purpose.

Order pronounced in the Open Court on this 17th Day of April, 2026 Sd/- Sd/- (SANJAY AWASTHI) (YOGESH KUMAR U.S.) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 17/04/2026 R. Naheed *`

3 ITA No 79/DDN/2026 Vaishnavi Maa Traders Vs. ITO

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