RAJ MOHINI JAIN,GURGAON vs. INCOME TAX OFFICER, GURGAON

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ITA 777/DEL/2026Status: DisposedITAT Delhi07 August 2026AY 2016-173 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal decided to restore the penalty appeal to the CIT(A) as well. The CIT(A) was directed to adjudicate both the quantum and penalty appeals together.

What were the facts?

The assessee's appeal was against a penalty levied under Section 271(1)(c). The Tribunal noted that the quantum appeal for the same assessment year had been restored to the CIT(A) for fresh adjudication.

What were the issues?

Whether the penalty appeal should be adjudicated independently or be linked to the outcome of the quantum appeal which was restored to the CIT(A).

Which sections of the Income-tax Act were involved?

Section 271(1)(c)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI

Before: SHRI VIKAS AWASTHY

For Respondent: Shri Sudip Majumdar, Sr. DR

PER SHRI VIKAS AWASTHY, JUDICIAL MEMBER: This appeal by the assessee is directed against the order of Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi [in short ‘the CIT(A)’] dated 27.11.2025, confirming levy of penalty u/s.271(1)(c) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) for Assessment Year 2016-17.

2.

Shri Vipul Gupta, appearing on behalf of the assessee pointed that quantum appeal of the assessee in ITA No.8412/Del/2025 for the impugned assessment year has already been decided by the Tribunal vide order dated 09.07.2026. The Tribunal has restored the appeal back to the CIT(A) for fresh adjudication.

ITA 777/DEL/2026 RAJ MOHINI JAIN 3. Shri Sudip Majumdar, representing the department endorsed the statement made by ld. AR of the assessee.

4.

Both sides heard. Since, quantum appeal of the assessee has been restored back to the CIT(A) by the Tribunal, we deem it appropriate to restore this penalty appeal to CIT(A), as well. The CIT(A) shall take up quantum appeal and penalty appeal of the assessee for the impugned assessment year together for adjudication.

5.

In the result, impugned order is set aside and appeal of the assessee is allowed for statistical purpose.

Order pronounced in the open court on Monday the 03rd day of August, 2026

Sd/- Sd/- AMITABH SHUKLA VIKAS AWASTHY ACCOUNTANT MEMBER JUDICIAL MEMBER Delhi Dated: 07-Aug-2026 NV/-

ITA 777/DEL/2026 RAJ MOHINI JAIN Copy to: RAJ MOHINI JAIN, DX-29 DX-29 ,KENDRIYA VIHAR, SECTOR 1 - 56, GURGAON-122011, HARYANA INCOME TAX OFFICER, WARD 3(4) GURGAON HSIIDC OFFICE 2 COMPLEX, ATRIUM PLACE, UDYOG VIHAR PHASE 5,SECTOR 19, GURGAON-122016, HARYANA 3 THE PCIT / CIT, 4 THE D.R., ITAT, DELHI BENCH 5 GUARD FILE

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