DIMPAL TEJAS NAIK,NA

ITA 1477/SRT/2025Status: DisposedITAT Surat18 September 2026AY 2017-184 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the penalty is consequential to the quantum proceedings. Since the quantum proceedings have not attained finality, the penalty matter should also be restored to the AO for fresh adjudication.

What were the facts?

The assessee's assessment was completed with an addition for unexplained cash credit. The penalty levied under Section 271AAC was challenged, and the CIT(A) dismissed the appeal for belated filing. The quantum proceedings are currently restored to the AO for fresh adjudication.

What were the issues?

Whether the penalty under Section 271AAC can be adjudicated when the underlying quantum addition is still pending finality. Whether the delay in filing appeals should be condoned.

Which sections of the Income-tax Act were involved?

Section 271AAC,Section 69A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, SURAT BENCH, SURAT

Before: MS. SUCHITRA KAMBLE & SHRI B.M. BIYANI

For Appellant: Ms. Chaitali Shah, CA & AR
For Respondent: Shri Ashish Kumar, Sr. D.R
Hearing: 17/09/2026Pronounced: 18/09/2026

Per B.M. Biyani, A.M.: Feeling aggrieved by the order of first-appeal dated 26.05.2025 passed by learned Commissioner of Income-Tax (Appeals)-National Faceless Appeal Centre, Delhi [“CIT(A)”], which in turn arises out of the penalty-order dated 01.01.2022 passed by learned National Faceless Assessment Centre, Delhi [“AO”] u/s 271AAC(1) of Income-tax Act, 1961 [“the Act”] for Assessment- Year [“AY”] 2017-18, the assessee has filed this appeal on the grounds mentioned in Appeal Memo (Form No. 36). Dimpal Tejas Naik

2.

The background facts leading to present appeal are as under:

(i) The assessee-individual’s assessment was

The order continues below.

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