MANISHA,AMBALA vs. INCOME TAX OFFICER, AMBALA

आदेश / O R D E R RAJESH DAMODARLAL SHARMA (Judicial Member) 1. In the aforesaid appeals for Assessment Years (AY) 2021-22 & 2022-23, the assessee assails levy of penalty u/s 271B for Rs.1.50 Lacs each for failure to get accounts audited u/s 44AB. These appeals

arises out of separate orders of Ld. Commissioner of Income Tax (Appeals), NFAC, Delhi (in short “the CIT”) both dated 05.01.2026. 2. Brief facts are that for AY 2021-22, an assessment was framed against the assessee on best judgment basis on 19.03.2024 making certain additions in the hands of the assessee. Since assessee reflected turnover of Rs.963.91 Lacs but did not get the books audited u/s 44AB, Ld. AO initiated penalty u/s 271B and consequently, levied impugned penalty of Rs.1.50 Lacs. The Ld. CIT(A) confirmed the same against which the assessee is in further appeal before us. Similar are the facts for AY 2022-23. 3. During hearing, it transpires that the assessee’s quantum appeals, for both the years, has already been allowed by Ld. CIT(A) on 18.11.2025 by restoring the matters back to Ld. AO by exercising remand power u/s 251(1)(a). 4. In our considered opinion, since underlying assessment from which these penalty proceedings were initiated is no longer in existence and Ld. AO has been directed to frame new assessments, these penalties should also meet the same fate. In other words, both these appeals stand restored back to Ld. AO for fresh consideration in the light of outcome of quantum assessments. 5. Both the appeal stand allowed for statistical purposes. Order pronounced on 20th August, 2026

-Sd- -Sd- (MANOJ KUMAR AGGARWAL) (RAJESH DAMODARLAL SHARMA) ACCOUNTANT MEMBER JUDICIAL MEMBER

AS Dated: 20-08-2026 आदेश की �ितिलिप अ�ेिषत /Copy of the Order forwarded to : 1. अपीलाथ�/Appellant 2. ��थ�/Respondent 3. आयकरआयु�/CIT 4. िवभागीय�ितिनिध/DR 5. गाड�फाईल/GF

BY ORDER ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL KENDRIYA SADAN, SECTOR – 9A CHANDIGARH