PR COMMISSIONER OF INCOME TAX DELHI (CENTRAL-3) vs. SHYAM SUNDER JINDAL

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ITA - 189 / 2023HC Delhi29 March 20233 pages
For Petitioner: ABHISHEK
AI SummaryPartly Allowed

What did the High Court hold?

The High Court condoned the delay in re-filing the Revenue's appeals. The appeals were listed for a future date to be heard along with other related appeals.

What were the facts?

The Revenue filed appeals against an ITAT order that deleted penalty under Section 271(1)(c) because the quantum addition was also deleted. The quantum addition was based on notional interest on amounts held in a bank account.

What were the issues?

Whether penalty under Section 271(1)(c) can be levied when the underlying quantum addition is deleted. The primary issue addressed in this order was the condonation of delay in filing appeals.

Which sections of the Income-tax Act were involved?

Section 271(1)(c)

AI-generated summary — verify with the full judgment below

$~18 to 21 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 189/2023 + ITA 190/2023 + ITA 191/2023 + ITA 192/2023

PR COMMISSIONER OF INCOME TAX DELHI (CENTRAL-3)

..... Appellant Through: Mr Abhishek Maratha, Sr Standing Counsel with Mr Akshat Singh, Advocate.

versus

SHYAM SUNDER JINDAL

..... Respondent Through: Mr Rohit Jain with Mr Aniket D Agrawal and Mr Samarth Chaudhari, Advs.

CORAM:

HON'BLE MR. JUSTICE RAJIV SHAKDHER

HON'BLE MS. JUSTICE TARA VITASTA GANJU

O R D E R %

29.03.2023 [Physical Hearing/Hybrid Hearing (as per request)] CM Appl.15197/2023 in ITA 189/2023[Application filed on behalf of the appellant seeking condonation of delay of 218 days in re-filing the appeal] CM Appl.15566/2023 in ITA 190/2023[Application filed on behalf of the appellant seeking condonation of delay of 218 days in re-filing the appeal] CM Appl.15567/2023 in ITA 191/2023[Application filed on behalf of the appellant seeking condonation of delay of 118 days in re-filing the appeal] CM Appl.15568/2023 in ITA 192/2023 [Application filed on behalf of the appellant seeking condonation of delay of 218 days in re-filing the appeal] ITA 189/2023 & connected matters

1/3

This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 27/03/2026 at 14:03:28

1.

The appellant/revenue has filed these applications for condonation of delay in re-filing the appeals. 2. Mr Rohit Jain, who appears on behalf of the respondent/assessee, says that he would have no objection if the prayers made in the above- captioned applications filed in each of the appeals are allowed. 2.1 It is ordered accordingly. 3. The applications are disposed of, in the aforesaid terms.

ITA 189/2023 ITA 190/2023 ITA 191/2023 ITA 192/2023

4.

The Income Tax Appellate Tribunal [in short, the “Tribunal”], via a common order dated 24.06.2021, has ruled that penalty under Section 271(1)(c) of the Income Tax Act, 1961 [in short, the “Act”] could not have been levied on the respondent/assessee as the quantum addition was deleted. 4.1 Quantum addition was made by the Assessing Officer (AO) on the ground that the respondent/assessee had received notional interest in respect of the amounts purportedly held by him in a bank account. 4.2 In this regard, the Tribunal relied upon the order dated 20.12.2019 passed in MA Nos.780 to 783/DEL/2019 in ITA Nos.4125 to 4128/DEL/2016. 5. We may note that the appellant/revenue has preferred appeals [i.e., ITA Nos.104/2021, 107/2021, 108/2021 & 109/2021] qua the said order, which are listed before the court on 25.05.2023. ITA 189/2023 & connected matters

2/3 This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 27/03/2026 at 14:03:28

6.

Accordingly, list the above-captioned appeals on the same date, i.e., 25.05.2023.

RAJIV SHAKDHER, J

TARA VITASTA GANJU, J

MARCH 29, 2023/pmc

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ITA 189/2023 & connected matters

3/3

This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 27/03/2026 at 14:03:28

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