CHANDER JEET PATHAK,GHAZIABAD vs. DCIT, CC-15, DELHI

It transpires during the course of hearing with the able assistance coming from both the parties that the learned lower authorities have levied section 271DA penalties to Rs. 15 lakhs, Rs. 71,77,810/- & Rs. 2,59,09,418/-; assessment year wise, respectively in the Assessing Officer’s penalty order as upheld in the CIT(A) identical lower appellate discussion. What they hold in nutshell in other words is that the assessee has violated section 269ST of the Act whilst receiving the corresponding cash sums in issue.

We have given our thoughtful consideration to the assessee and the Revenue’s respective vehement submissions. Suffice to say, there is no dispute between the parties that the learned departmental authorities had carried out section 132 search action dated 02.03.2022 in M/s Gaursons & Divyansh Groups which included the assessee’s premises as well who receipts as well who happens to be the latter’s director. That being the case, we sought to ascertain the final status of the corresponding quantum proceedings. We are informed that the assessee’s appeal ITA No. 1831/Del/2026 in the first and foremost year 2018-19 has already succeeded on 25.08.2026; reading as under: 2 | P a g e

We are further informed very fairly by both the parties that the relevant facts in the twin assessment years 2020-21 & 2022- 23 stand very much on identical footing although the quantum addition(s) have not been deleted. Be that as it may, we are of the considered view that once the learned co-ordinate bench has already applied its mind on the very excel sheet whilst concluding that there was no cash component involved, the very reasonings would apply in the latter twin assessment years as well. We thus conclude that in the first and foremost year 2018-19, the impugned section 271DA penalty as no legs to stand in preceding terms and the assessee’s case in the latter twin years also deserves to be succeed in very terms. We order accordingly. The Revenue’s vehement contentions supporting the impugned identical penalty(ies) is hereby rejected therefore.

These assessee’s three appeals ITA Nos. 1303 to 1305/Del/2026 are allowed in above terms. A copy of this common order be placed in the respective case files.