TEJINDER SINGH ,GREATER NOIDA vs. ASSESSMENT UNIT, NOIDA

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ITA 1197/DEL/2026Status: DisposedITAT Delhi17 July 2026AY 2018-193 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that a penalty for concealment can only survive if there is a confirmed quantum addition. Since the quantum addition was set aside, the penalty cannot survive on its own.

What were the facts?

The Assessing Officer made an addition of Rs. 52,49,578/- on account of Short-Term Capital Gains. The assessee's appeal regarding this addition was set aside by the Tribunal for de novo assessment.

What were the issues?

Whether penalty under Section 270A can be sustained when the underlying quantum addition has been set aside for de novo assessment.

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

Before: SHRI ANUBHAV SHARMA

Pronounced: 17.07.2026

आयकर अपीलीय अिधकरण, िद�ी पीठ�, नई िद�ी INCOME TAX APPELLATE TRIBUNAL, DELHI BENCHES, ‘G’ NEW DELHI BENCH: G BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER ITA 1197/DEL/2026 िनधा�रण वष�/Assessment Year: 2018-19) TEJINDER SINGH ASSESSMENT UNIT 1-I-703 AWHO TOWNSHIP POCKET SECTOR-24 NOIDA 5 ALPHA GREATER NOIDA, Vs. NOIDA-201301, UTTAR NOIDA-201310, UTTAR PRADESH PRADESH अपीलाथ� Appellant ��थ� Respondent

Permanent Account Number of Assessee: ASXPS8670D

अपीलाथ� �ारा/Appellant represented by: CA Khalid Ahmed ��थ� �ारा/Respondent represented by: Shri Amit Shukla, Sr.DR सुनवाई की तारीख / Date of conclusion of hearing: 14.07.2026 घोषणा की तारीख / Date of pronouncement: 17.07.2026 आदेश / ORDER PER AMITABH SHUKLA, AM This appeal filed by the Assessee is directed against the order of Ld. Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre, New Delhi, dated 24.12.2025 arising out of assessment order dated 21.09.2023 passed under section u/s 270A of the Act for the Assessment Year 2018-19. The word ‘Act’ herein this order would mean Income Tax Act, 1961.

ITA 1197/DEL/2026 TEJINDER SINGH

2.

The only issue arising in the present appeal is regarding the invocation of penalty provisions 270A in the case of the assessee. The ld. Counsel submitted that in its case, the ld. Assessing Officer had made a quantum addition of Rs.52,49,578/- on account of ShortTerm Capital Gains. The matter had traveled to this Tribunal which vide ITA No.1129/Del/2026 has set-aside the issue for assessment de novo to the file of the Ld. Assessing Officer. 3. Heard rival parties in the light of material available on records. 4. It is an undisputed facts on records that the quantum addition has been set- aside to the Assessing Officer’s file for de novo assessment. It is trite law that a penalty of concealment can only survive in the event of a quantum addition available against the assessee. In the present case, the same has been set-aside to Assessing Officer and therefore the penalty cannot survive on its own. We therefore remit the issue to the file of the Assessing Officer for reconsideration afresh in the light of his decision on the issue of quantum addition. 5. In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced in the open court on 17th July, 2026.

Sd/- Sd/- [ANUBHAV SHARMA] [AMITABH SHUKLA] JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 14.07.2026 Shekhar

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ITA 1197/DEL/2026 TEJINDER SINGH

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