SPHERE,SURAT vs. INCOME TAX OFFICER, WARD-1(3)(1), SURAT

ITA 99/SRT/2026Status: DisposedITAT Surat23 September 2026AY 2012-134 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.

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