SPHERE,SURAT vs. ITO, WARD-1(3)(1), SURAT

ITA 96/SRT/2026Status: DisposedITAT Surat23 September 2026AY 2009-104 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal restored the penalty appeals to the file of the CIT(A) for fresh adjudication. This was to be done after the conclusion of the quantum proceedings, ensuring the penalty decision considers the outcome of the additions.

What were the facts?

The assessee challenged penalty orders under Section 271(1)(c) for assessment years 2009-10 to 2014-15. The additions forming the basis of these penalties were subject to pending quantum proceedings before the CIT(A).

What were the issues?

Whether penalty proceedings under Section 271(1)(c) can be adjudicated when the underlying additions are still under dispute in quantum proceedings. The need to avoid multiplicity of proceedings and ensure justice.

Which sections of the Income-tax Act were involved?

Section 271(1)(c)

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: Shri Sapnesh Sheth, Advocate
For Respondent: Shri Ashish Kumar, Sr.DR
Hearing: 21.09.2026Pronounced: 23.09.2026

Per Bench: The captioned six (6) appeals pertaining to six (6) Assessment-Years 2009- 10 to 2014-15 are filed by assessee challenging six (6) separate orders of first-appeal, all dated 04.11.2025 and passed by learned Commissioner of Income-tax, National Faceless Appeal Centre, Delhi [“Ld. CIT(A)”], which in turn arise out of respective penalty-orders dated 25.03.2022/26.03.2022 passed by learned National Faceless Assessment Centre, Delhi [“Ld. AO”] u/s 271(1)(c) of the Income-tax Act, 1961. Sphere ITA Nos. 96-101/SRT/2026 (AYs.

The order continues below.

Read the full judgment

A free account opens 10 full judgments a month. Re-reading one you have already opened does not count again.

Create a free accountSign in

See plans and prices

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.

More judgments on Section 271(1)(c)

All 25,141 judgments and leading authorities on Section 271(1)(c) →

Recent GST High Court judgments

Search GST case law →