AMBA PROPERTIES PRIVATE LIMITED,DELHI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 1(1), DELHI

ITA 3513/DEL/2026Status: DisposedITAT Delhi18 September 2026AY 2018-196 pages
AI SummaryRemanded

What were the facts?

The assessee was penalized under Section 271E for allegedly making a cash repayment of a loan exceeding Rs. 20,000. The appeal before the CIT(A) was dismissed due to a significant delay in filing.

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal before the CIT(A) based on the assessee's submission of reasonable cause. The case was set aside to the CIT(A) for fresh adjudication on merits, considering additional evidence and providing effective opportunities to the assessee.

What were the issues?

Whether the delay in filing the appeal before the CIT(A) was justifiable, and whether the penalty under Section 271E was correctly levied without proper adjudication on merits.

Which sections of the Income-tax Act were involved?

Section 271E,Section 269T,Section 274(2)(b),Section 154,Section 250(6)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI

Before: SHRI SATBEER SINGH GODARA, JUDICIAL & SHRI NAVEEN CHANDRA

PER NAVEEN CHANDRA, ACCOUNTANT MEMBER:

This appeal is filed by the Assessee against the order of Ld. Commissioner of Income Tax (Appeals), NFAC dated 19-Jan-2026 against the penalty order dated 29.03.2022 passed under section 200A of the Income-tax Act (hereinafter referred as ‘the Act’) by the National Faceless Assessment Centre, New Delhi for the assessment year 2018-19. ITA 3513/DEL/2026 A

The order continues below.

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