GRID INDIA POWER CABLES PRIVATE LIMITED,MANESAR, GURUGRAM vs. ACIT(OSD), DELHI, DELHI

PDF · subscribers
ITA 1760/DEL/2026Status: DisposedITAT Delhi05 August 2026AY 2017-183 pages

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

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the penalty cannot be sustained as the underlying quantum assessment has been remanded. However, liberty was granted to the Assessing Officer to reinitiate penalty proceedings after the fresh assessment is completed.

What were the facts?

The assessee's appeal concerns a penalty levied under Section 270A of the Income Tax Act. The quantum assessment, from which the penalty arose, has been remanded back to the Assessing Officer for fresh assessment.

What were the issues?

Whether a penalty under Section 270A can survive when the quantum assessment is remanded back to the Assessing Officer for fresh assessment.

Which sections of the Income-tax Act were involved?

Section 270A,Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH “A” NEW DELHI

Before: SHRI ANUBHAV SHARMA & SHRI SANJAY AWASTHI

For Appellant: Shri Deepanshu Singla, Adv. & Shri Ankit Garg, CA
For Respondent: Shri Balkrishan Gopal, Sr. DR
Hearing: 07.07.2026

ITA No.1760/DEL/2026 GRID INDIA POWER CABLES PRIVATE LIMITED, MANESAR IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A” NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER AND SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER ITA No.1760/DEL/2026 Assessment Year: 2017-18 GRID INDIA POWER CABLES PRIVATE Vs. ACIT (OSD), LIMITED, NFAC, C.R. Building, Plot No.63, Sector 5, IMT Manesar Delhi 110002. Gurugram, Haryana 122052, Gurgaon. PAN No. AABCG0293K Appellant Respondent Assessee by Shri Deepanshu Singla, Adv. & Shri Ankit Garg, CA Revenue by Shri Balkrishan Gopal, Sr. DR Date of hearing: 07.07.2026 Pronouncement on 05.08.2026 O R D E R PER SANJAY AWASTHI, ACCOUNTANT MEMBER: 1. This appeal arises from order dated 15.01.2026, passed u/s 250 of the Income Tax Act, 1961 (hereinafter as “the Act”), by NFAC, Delhi.

2.

On the last date of hearing, the Ld. AR placed before this Bench an order in the assessee’s own case [ITA No.1510/Del/2024 for AY 2017-18, dated 20.11.2024]. It was averred that the present appeal pertains to a penalty levied u/s 270A of the Act of Rs.12,36,000/-. The Ld. AR drew our attention to ground of appeal no.2 through which the order of coordinate bench of ITAT has been mentioned for the reason that the quantum matter has been remanded back to the file of Ld. AO for fresh assessment. It was the submission that since the quantum itself stands 1

ITA No.1760/DEL/2026 GRID INDIA POWER CABLES PRIVATE LIMITED, MANESAR remitted hence, the penalty itself emanating from that order, cannot be sustainable in the eyes of law.

2.1 The Ld. DR relied on the impugned order and stated that the Ld. AO should be given liberty to reinitiate penalty proceedings in case so required after the reassessment has been done in line with the directions of ITAT in the quantum matter.

3.

We have considered the submissions of Ld. AR/DR and we have perused the order in quantum in the assessee’s own case (supra). It is clear that the impugned penalty cannot survive since the quantum itself has been remanded back to the file of Ld. AO. However, liberty needs to be granted to the Ld. AO to reinitiate the proceedings in case it is required to be done once the quantum matter has been assessed again in line with the directions of ITAT.

4.

In the result, the appeal of the assessee is allowed.

Order pronounced in the open court on 05.08.2026

Sd/- Sd/- (ANUBHAV SHARMA) (SANJAY AWASTHI) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 05.08.2026 *Kavita Arora, Sr. P.S.

ITA No.1760/DEL/2026 GRID INDIA POWER CABLES PRIVATE LIMITED, MANESAR Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI

More judgments on Section 270A

All 4,156 judgments and leading authorities on Section 270A →

Recent GST High Court judgments

Search GST case law →