SHYAM SUNDER SHARMA,MORENA vs. ITO WARD-1, MORENA

ITA 579/AGR/2026Status: DisposedITAT Agra16 September 2026AY 2009-105 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal noted that the quantum proceedings, which form the basis of the penalty, were still pending before the CIT(A) after being restored by the ITAT. Therefore, the penalty appeal was also set aside and restored to the CIT(A).

What were the facts?

The assessee's case was reopened due to cash deposits of Rs. 15,77,000/- in a savings bank account. The Assessing Officer made an addition under Section 69A and levied penalty under Section 271(1)(c). The CIT(A) dismissed the assessee's appeal.

What were the issues?

Whether penalty under Section 271(1)(c) can be confirmed when the quantum addition is still pending adjudication. Whether the CIT(A) violated principles of natural justice by not properly considering submissions.

Which sections of the Income-tax Act were involved?

Section 69A,Section 271(1)(c),Section 147,Section 144,Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AGRA (DB

Before: SUNIL KUMAR SINGHBRAJESH KUMAR SINGH

For Appellant: Shri Ramakant Gupta, CA
For Respondent: Shri Anil Kumar, Sr (DR)
Hearing: 15.09.2026Pronounced: 15.09.2026

PER:SUNIL KUMAR SINGH, J.M. This appeal is directed against the impugned order dated 08.07.2026 passed in appeal No NFAC/2008-09/10142455 by the ld. Commissioner of Income Tax/ NFAC(Delhi) [(hereinafter referred to as the “CIT(A)] u/s. 250 of the Income Tax Act, 1961 (hereinafter referred to as the “Act”) for the A.Y. 2009-10, wherein ld CIT(A) has dismissed assessee’s appeal.

2.

According to the brief facts of the assessee, the assessee filed return of income for A.Y. 2009-10 on 16.03.2011, declaring total income of Rs. 1,47,540/-. The case was reopened u/s 147 of the Act on the basis of the information that the assessee deposited cash amount of Rs. 15,77,000/- during the F.Y. 2008-09 in his savings bank

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 69A

All 15,297 judgments and leading authorities on Section 69A →

Recent GST High Court judgments

Search GST case law →