ANDHRA ASSOCIATION,KADMA vs. INCOME TAX OFFICER , JAMSHEDPUR

ITA 482/RAN/2025Status: DisposedITAT Ranchi28 July 2026AY 2016-172 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that since the quantum proceedings were set aside, the penalty levied under Section 271(1)(c) had no basis. Therefore, the penalty was deleted, with liberty to reinitiate if warranted.

What were the facts?

The assessee appealed against a penalty levied under Section 271(1)(c) for the assessment year 2016-17. The quantum proceedings, which formed the basis for the penalty, had been set aside by the Tribunal for readjudication.

What were the issues?

Whether a penalty under Section 271(1)(c) can sustain when the underlying quantum proceedings have been set aside for fresh adjudication.

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, RANCHI BENCH, RANCHI

Before: S/SHRI GEORGE MATHAN & RATNESH NANDAN SAHAY

For Appellant: Shri Sharwan Kumar Jha, Adv
For Respondent: Shri H.Robindro Singh, ld CIT DR
Hearing: 28/07/2026Pronounced: 28/07/2026

Per Bench This is an appeal filed by the assessee against the order of the ld CIT(A), NFAC, Delhi dated 12.11.2025 in Appeal No.NFAC/15-16/10451953 confirming the levy of penalty u/s.271(1)(c) of the Act for the assessment year 2016-17. 2. Shri Sharwan Kumar Jha , ld AR appeared for the assessee and Shri H.Robindro Singh, ld CIT DR appeared for the revenue.

3.

At the outset, ld AR of the assessee submitted that the quantum proceedings have been set aside by the Tribunal to the file of the Assessing Officer for readjudication, the penalty levied u/s.271(1)(c) of the Act has legs to stand and prayed to delete the penalty.

P a g e 1 | 2 Assessment Year : 2016-17

4.

In reply, ld CIT D

The order continues below.

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