SWETA GUPTA,DELHI vs. INCOME TAX OFFICER WARD 34(1), DELHI

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ITA 6418/DEL/2026Status: DisposedITAT Delhi31 August 2026AY 2011-124 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the penalty appeals were consequential to the quantum appeal. Since the quantum appeal was restored to the CIT(A) for fresh adjudication, the penalty appeals should also follow suit.

What were the facts?

The assessee filed three appeals before the ITAT concerning penalties under Sections 271F, 271(1)(c), and 271B. The assessee did not appear for the hearing, and the appeals were proceeded with ex-parte.

What were the issues?

Whether penalty appeals are consequential to the quantum appeal and should be decided accordingly. The issue of delay in filing appeals was also addressed.

Which sections of the Income-tax Act were involved?

Section 271F,Section 271(1)(c),Section 271B

AI-generated summary — verify with the full judgment below

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

Before: SHRI SATBEER SINGH GODARA & SHRI NAVEEN CHANDRA

Hearing: 25.08.2026Pronounced: 31.08.2026

IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: “G” NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER And SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No.6418/Del/2026 (A.Y. 2011-12) ITA No.6419/Del/2026 (A.Y. 2011-12) ITA No.6420/Del/2026 (A.Y. 2011-12)

Sweta Gupta Vs. Income Tax Officer, E-4/11 E-4 Block Model Circle 34(1) Tower-II, Delhi Central Revenue (C.R) Building, I.P. Estate, New Delhi PAN:AHRPG4858N (Appellant) (Respondent)

Assessee by None Department by Sh. Apoorv Tiwari, Sr. DR Date of hearing 25.08.2026 Date of pronouncement 31.08.2026 ORDER These assessee’s three appeals in ITA Nos. 6418/Del/2026, 6419/Del/2026 and 6420/Del/2026 all for assessment years 2011-12, against the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre, [in short, the “Ld. CIT(A/NFAC”], Delhi’s orders dated 24.10.2024, 02.09.2025 and 22.10.2025 passed in case no. CIT(A), Delhi ITBA/NFAC/S/250/2024/1069928297(1),ITBA/NFAC/S/250/2025- 26/1080258756(1) and ITBA/NFAC/S/250/2024-25 /1069859214(1) involving proceedings under section 271F, 271(1)(c) and 271(1)(b)

2 ITA No. 6418, 6419 & 6420/Del/2026 Shweta Gupta Vs. ITO

respectively of the Income-tax Act, 1961 (hereinafter referred to as ‘the

Act’).

Cases called twice. None appeared for the assessee/appellant’s

behest. She is accordingly proceeded ex-parte.

2.

Delay of 39 days in filing of the assessee’s instant appeals is

condoned in larger interest of justice and in light of Collector, Land &

Acquisition vs. Mst. Katiji & Others (1987) 167 ITR 471 (SC).

3.

It next transpires with the able assistance coming from the

Revenue side that this tribunal in the assessee’s “quantum” appeal in

ITA No. 6447/Del/2026 has already restored the matter back to the

Learned CIT(A) for his fresh appropriate adjudication.

4.

That being the clinching factual position, we are of the considered

view that the assessee/appellant’s section 271F, section 271 and section

271B “penalty” appeals also deserve to be followed the suit being

consequential in nature. Ordered accordingly.

All other remaining pleadings between the parties are kept open at

this stage.

3 ITA No. 6418, 6419 & 6420/Del/2026 Shweta Gupta Vs. ITO

5.

These assessee’s three appeals ITA Nos.6418/Del/2026,

6419/Del/2026 and 6420/Del/2026 are allowed for statistical purposes.

A copy of this common order be placed in the respective case files.

Order pronounced in the open court on 31st August, 2025

Sd/- Sd/-

(NAVEEN CHANDRA) (NAVEEN CHANDRA(SATBEER SINGH GODARA) ACCOUNTANT MEMBER ACC JUDICIAL MEMBER

Dated: 31st August, 2026. R. N, Sr. PS Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR

Asst. Registrar, ITAT, New Delhi

4 ITA No. 6418, 6419 & 6420/Del/2026 Shweta Gupta Vs. ITO

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