JITENDRA KUMAR MAURYA,NEW DELHI vs. DEL-W-(52)(5), ASSESSING OFFICER, NEW DELHI

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ITA 2176/DEL/2026Status: DisposedITAT Delhi27 July 2026AY 2018-193 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that since the quantum order was set aside, the penalty order became infructuous and lost its force. Therefore, the penalty order was quashed.

What were the facts?

The assessee's appeal was against a penalty order. The quantum assessment order, which the penalty was based on, was set aside by the CIT(A).

What were the issues?

Whether a penalty order remains valid when the underlying assessment order is set aside. The validity of an ex-parte penalty order.

Which sections of the Income-tax Act were involved?

Section 272A(1)(d),Section 250

AI-generated summary — verify with the full judgment below

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

Before: MS MADHUMITA ROY & SMT. RENU JAUHRI

For Respondent: Shri Rajesh Kumar Dhanesta, Sr
Hearing: 16/07/2026Pronounced: 27/07/2026

INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B”: NEW DELHI BEFORE MS MADHUMITA ROY, JUDICIAL MEMBER AND SMT. RENU JAUHRI, ACCOUNTANT MEMBER ITA No.2176/Del/2026 (A.Y 2018-19)

Jitendra Kumar Maurya C- Vs. Del-W-(52)(5), Assessing 124/8, Aali Vihar, Sarita Vihar, Officer, Dr. S. P.M,Civic S.O. Ali BO, South East Delhi, Centre, Minto Road, New 110076, Delhi, New Delhi Delhi 110002, New Delhi (Appellant) (Respondent) PAN: CGXPM4092H Assessee by : None Revenue by: Shri Rajesh Kumar Dhanesta, Sr. DR Date of Hearing 16/07/2026 Date of pronouncement 27/07/2026 O R D E R PER MADHUMITA ROY, J. M.: The instant appeal filed by the Assessee is directed against the

order dated 05.12.2025 passed by the Ld. Commissioner of Income-

tax (Appeals)/National Faceless Appeal Centre, Delhi [hereinafter

referred to as the Ld. CIT(A)/NFAC] under Section 250 of the Income

Tax Act, 1961 (hereinafter referred to as ‘the Act’) arising out of the

Penalty order/Assessment Order dated 21.08.2023 passed by the

Assessment Unit, Income-tax Department (hereinafter referred to as

‘the ld. AO’) under Section 272A(1)(d) of the Income Tax Act, 1961

('Act' for shot) for Assessment Year 2018-19.

2 ITA No. 2176/Del/2026 Jitendra Kumar Maurya

2.

The order passed by the Ld. CIT(A)in regard to penalty imposed

under Section 272A of the Act which is the subject matter before us

which is admittedly passed ex-parte order. At the time of hearing, the

matter, the Ld. Counsel appearing for the Assessee submitted before

us that the quantum order was set aside to the file of the Ld. A.O. by

the Ld. CIT(A) on 05.12.2025 and therefore, penalty order becomes in-

fructuous. Such fact has not been able to be controverted by the Ld.

DR.

3.

Since the quantum order has been set aide to the file of the Ld.

A.O. by the Ld. CIT(A),the penalty order losts its force and therefore,

become infructuous.

4.

Under these facts and circumstances, we thus, allow appeal by

quashing the order of penalty impugned before us as in-fructuous.

Thus, the appeal preferred by the Assessee is dismissed as in-

fructuous.

Order pronounced in the open court on 27/07/2026. Sd/- Sd/- (RENU JAUHRI) (MADHUMITA ROY) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 27 /07/2026 R. Naheed, Sr PS

3 ITA No. 2176/Del/2026 Jitendra Kumar Maurya

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