SHREE AUTOMOBILES,PUNPUN vs. ITO, WARD 5 (1), PATNA, PATNA

ITA 361/PAT/2025Status: DisposedITAT Patna20 July 2026AY 2019-205 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal noted that the quantum assessment order, which formed the basis for the penalty, was set aside and remanded for de novo assessment by the CIT(A). Therefore, the penalty order would not survive at this stage.

What were the facts?

The assessee failed to file the return of income within the due date, leading to a reopened assessment and an addition under Section 69A. A penalty was levied under Section 271AAC(1). The CIT(A) dismissed the assessee's appeal due to lack of response, despite condoning the delay.

What were the issues?

Whether the penalty under Section 271AAC(1) can survive when the underlying quantum assessment has been set aside and remanded for de novo assessment.

Which sections of the Income-tax Act were involved?

Section 139(1),Section 147,Section 148,Section 69A,Section 271AAC(1),Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PATNA “DB” BENCH

Before: SHRI LAXMI PRASAD SAHU & SHRI YOGESH KUAMR U.S.

For Appellant: Shri Anup Kumar, AR
For Respondent: Shri Ravi Kant Chowdhary, Sr. DR
Hearing: 29.06.2026Pronounced: 20.07.2026

PER LAXMI PRASAD SAHU, ACCOUNTANT MEMBER:

This Appeal is filed by the Assessee against the order of the NFAC, Delhi [“the Ld. CIT(A)”, for short], dated 22.07.2025 with DIN & Order No. ITBA/NFAC/S/250/2025-26/1078781277(1) passed u/s 250 of the Income Tax Act, 1961 (“the Act”, for short) for the assessment year 2019-20 and penalty order passed by the Ld. CIT(A) u/s 271AAC(1) of the Act.

2.

Briefly stated, facts of the case are that, assessee for the assessment year 2019-20, assessee did not file his return of income within the due date as per provisions of Section 139(1) of the Act. As per information available the assessee had made various transactions. Shree Automobiles; A.Y.: 2019-20 Ac

The order continues below.

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