NARENDRA KUMAR SHARMA,ALWAR vs. ACIT, CENTRAL CIRCLE, ALWAR, ALWAR

ITA 877/JPR/2026Status: DisposedITAT Jaipur16 September 2026AY 2019-205 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that both penalties were consequential to the quantum additions and the validity of the assessment. Since the quantum appeal was restored to the CIT(A) for decision on merits, the penalties could not stand independently.

What were the facts?

The assessee's assessment was set aside and a consequential assessment was made, leading to penalties under sections 271AAC(1) and 272A(1)(d). The CIT(A) confirmed these penalties. The assessee appealed against the penalty confirmations.

What were the issues?

Whether penalties levied under sections 271AAC(1) and 272A(1)(d) are sustainable when the underlying assessment order is subject to further adjudication on merits.

Which sections of the Income-tax Act were involved?

Section 271AAC(1),Section 272A(1)(d),Section 69A,Section 69C,Section 115BBE,Section 142(1),Section 273B

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘SMC’ BENCH, JAIPUR

Before: Shri Kuldip Singh & Shri Prakash

PER : PRAKASH, ACCOUNTANT MEMBER:-

1.

These two appeals by the Assessee are directed against two separate orders of the learned Commissioner of Income Tax (Appeals), Jaipur-4 [hereinafter referred to as “the learned CIT(A)”], both passed under section 250 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”), confirming two penalties levied by the Assessing Officer (hereinafter referred to as “the AO”) for the assessment year 2019-20. As both arise out of the same assessment, they are disposed of by this common order. The particulars are as under:

ITA Nos. 877 & 878/JPR/2026 Narendra Kumar Sharma

Appeal Penalty Amount

The order continues below.

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