M/S H.P AND SONS ,DELHI vs. ITO WARD 47 (1) , DELHI

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ITA 3306/DEL/2026Status: DisposedITAT Delhi27 July 2026AY 2017-182 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal noted that the quantum appeal related to the same assessment year had been restored to the CIT(A) for fresh adjudication. Consequently, the penalty appeal was also deemed consequential and ordered to follow the same path.

What were the facts?

The assessee's appeal concerns a penalty levied under Section 270A of the Income Tax Act for the assessment year 2017-18. The penalty amount was Rs. 1,35,59,985/-.

What were the issues?

Whether the penalty under Section 270A is sustainable when the underlying quantum assessment has been remanded for fresh adjudication.

Which sections of the Income-tax Act were involved?

Section 270A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘A’, NEW DELHI

Before: SHRI SATBEER SINGH GODARA & SMT RENU JAUHRI

For Appellant: CA &, Ms. Anju Sharma, CA
Hearing: 21.07.2026Pronounced: 21.07.2026

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SMT RENU JAUHRI, ACCOUNTANT MEMBER ITA No. 3306/Del/2026 Assessment Year: 2017-18 M/s H.P AND Sons Vs Income Tax Officer 303/1185 Kucha Mahajani, Ward-47(1), Drum Shape Chandni Chowk, New Delhi- 06 Building, Or New Delhi- 110 002 M/s Satish Aggarwal & Associates, 4/5B, 1st Floor, Asaf Ali Road, New Delhi- 110002 (APPELLANT) (RESPONDENT) PAN No. AAHFH2650N

Assessee by: Sh. Satish Agarwal, CA & Ms. Anju Sharma, CA Revenue by : Sh. Manoj Kumar, Sr. DR Date of Hearing: 21.07.2026 Date of Pronouncement: 21.07.2026 ORDER This assessee’s appeal for Assessment Year 2017-18 arises against the Commissioner of Income Tax(Appeals)/National Faceless Appeal Centre (for short, ‘CIT(A)/NFAC’), Delhi’s DIN & order No. ITBA/NFAC/S/250/2025-26/1085096022(1), dated 23.01.2026, involving proceedings u/s 270A of the Income Tax Act, 1961; hereinafter referred to as, “the Act”.

Heard both the parties at length. Case file perused.

2.

It emerges at the outset that we hardly need to delve with the relevant factual matrix herein at length so far as the

2 assessee’s sole substantive ground canvassed in the instant appeal directed against both the learned lower authorities’ respective findings levying the section 270A “under reporting” penalty of Rs. 1,35,59,985/- is concerned.

3.

This is for the precises reasons that we are informed by both the parties that this tribunal’s “quantum” order passed in the assessee’s appeal ITA No. 4670/Del/2025 dated 15.12.2025 (pages 16 to 18 of the paperbook) has restored the matter back to the learned CIT(A) for his afresh appropriate adjudication. We are of the considered view in this factual backdrop that the assessee’s instant section 270A penalty appeal also deserves to follow the same being consequential in nature. Ordered accordingly.

All other remaining issues between the parties are kept open at this stage.

4.

This assessee’s appeal is allowed for statistical purposes.

Order pronounced in the open court on 21.07.2026.

Sd/- Sd/- (RENU JAUHRI) (SATBEER SINGH GODARA) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 27.07.2026 *Pooja Mittal, Sr. PS* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR

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