VIDYA NIKETAN MIDDLE SCHOOL,BAHADUR GARH vs. INCOME TAX OFFICER, ROHTAK

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ITA 4764/DEL/2026Status: DisposedITAT Delhi01 September 2026AY 2011-123 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that since the quantum appeals were set aside to the file of the Assessing Officer, the impugned penalty orders had become infructuous. Therefore, the appeals against the penalty orders were dismissed.

What were the facts?

The assessee's quantum appeals for Assessment Year 2011-12 were allowed for statistical purposes by a co-ordinate bench of the Tribunal. Consequently, the penalty orders passed under Section 272A(2)(e) and 271(1)(c) of the Act became infructuous.

What were the issues?

Whether penalty orders become infructuous when the underlying assessment orders are set aside or allowed for statistical purposes. The impact of allowing quantum appeals on consequential penalty proceedings.

Which sections of the Income-tax Act were involved?

Section 272A(2)(e),Section 271(1)(c),Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH “H”: NEW DELHI

Before: MS MADHUMITA ROY & SHRI KRINWANT SAHAY

For Appellant: Shri Manmohan Khemka, CA
For Respondent: Shri Sudip Majumdar, Sr DR
Hearing: 23/07/2026Pronounced: 01/09/2026

INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “H”: NEW DELHI BEFORE MS MADHUMITA ROY, JUDICIAL MEMBER AND SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER ITA No. 4764/Del/2026 (A.Y 2011-12) ITA No. 4765/Del/2026 (A.Y 2011-12) Vidya Niketan Middle Vs. Income Tax Officer School, Jhajjar Road, Aayakar Bhawan, Opp Bahadur Gar, Mansarover Park, Bahadurgarh, Haryana Rohtak, Haryana (Appellant) (Respondent) PAN: AAATV4853C Assessee by : Shri Manmohan Khemka, CA Revenue by: Shri Sudip Majumdar, Sr DR

Date of Hearing 23/07/2026 Date of pronouncement 01/09/2026

O R D E R PER MADHUMITA ROY, JM: Both the appeals filed by the assessees are directed against the

penalty ordersboth dated 23.02.2026 passed by the Commissioner of

Income-tax (Appeals), Delhi-1 under Section 250 of the Income Tax

Act, 1961 (hereinafter referred to as ‘the Act’) arising out of the

Assessment Orders both dated 23.02.2026 passed by the Ld. AO

under Section 272A(2)(e)and 271(1)(c) of the Act respectively for

Assessment Year 2011-12.

2 ITA Nos. 4764 && 4765/Del/2026 Vidya Niketan Public School

2.

At the time of hearing of the matter, the Ld. Counsel appearing

for the assessee stated that the Co-ordinate Bench of the Tribunal on

03.06.2026 has allowed the quantum appealspreferred by the

assessees for statistical purposes, the copies whereof are also

furnished before us. Thus, the orders impugned under Section

271A(2)(e) of the Act for A.Y 2011-12 become infructuous as further

stated by the Ld. AR.

3.

Thus, having regard to the fact of quantum appeals being set

aside to the file of the Ld. A.O. the impugned penalty orders become

infructuous and, therefore, both the appeals are dismissed as

infructuous.

Order pronounced in the open court on 01/09/2026.

Sd/- Sd/- (KRINWANT SAHAY) (MADHUMITA ROY) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 01/09/2026 R. Naheed, Sr PS

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