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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.
Held
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.
Key Issues
Whether the penalty order under Section 270A is sustainable when the underlying quantum proceedings have been set aside and remanded.
Sections Cited
270A
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Income Tax Appellate Tribunal, DEHRADUN BENCH, DEHRADUN
Before: SHRI YOGESH KUMAR U.S & SHRI SANJAY AWASTHI
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).
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
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.
Per contra, the Ld. Departmental Representative relying on the
orders of the Lower Authorities sought for dismissal of the appeal.
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.
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