BAJRANG LAL JANGIR,SIKAR vs. ACIT, CENTRAL CIRCLE-4, JAIPUR, JAIPUR

ITA 1097/JPR/2026Status: DisposedITAT Jaipur14 September 2026AY 2019-203 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the CIT(A)'s decision on the penalty was premature as the quantum appeal against the addition was still pending. The CIT(A) had not yet adjudicated on the underlying addition.

What were the facts?

The assessee's appeal was against a penalty levied under Section 270A for underreporting/misreporting of income. The penalty was based on an addition made by the AO for alleged undisclosed rent income.

What were the issues?

Whether a penalty under Section 270A can be levied when the quantum appeal against the addition forming the basis of the penalty is still pending adjudication. Whether penalty proceedings are void ab-initio if the nature of misreporting/underreporting is not specified.

Which sections of the Income-tax Act were involved?

Section 270A,Section 68,Section 115BBE

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, JAIPUR BENCHES, “SMC” BENCH, JAIPUR

Hearing: 09.09.2026Pronounced: 14.09.2026

Per Annapurna Gupta, AM:- The present appeal has been filed by the assessee against the order passed by the Office of the Commissioner of Income Tax, Appeal CIT(A) Jaipur 05 (hereinafter referred to as “Ld. CIT(A)”), dated 20.03.2026 confirming the levy of penalty under Section 270A of the Income Tax

P a g e | 2 Bajrang Lal Jangir Act, 1961 (hereinafter referred to as “the Act”) for underreporting/misreporting of income.

2.

The grounds raised read as under:-

1.

The Ld. CIT(A) has erred on facts and in law in not appreciating that when addition is made by AO u/s 68 r.w.s. 115BBE of the Act, initiation & imposition of penalty u/s 270A of the Act is illegal, bad in law and be quashed.

2.

The Ld. CIT(

The order continues below.

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