NETAR SINGH,MOHALI vs. ITO , CHANDIGARH

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ITA 1072/CHANDI/2026Status: DisposedITAT Chandigarh14 July 2026AY 2012-132 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal set aside the CIT(A)'s order and restored the penalty issue to the AO for fresh consideration. This is to be done in light of the decision made in the quantum assessment.

What were the facts?

The assessee's appeal against a penalty order was dismissed by the CIT(A) for a delay of 796 days. The quantum appeal, from which this penalty arose, was subsequently set aside by the Tribunal for fresh adjudication.

What were the issues?

Whether the penalty appeal should be considered despite the significant delay, given that the underlying quantum appeal was set aside.

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, “SMC” BENCH, CHANDIGARH

IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, CHANDIGARH VIRTUAL HEARING HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपीलसं./ ITA No.1072/CHANDI/2026 (िनधा�रणवष� / Assessment Year: 2012-13) Shri Netar Singh ITO Village: Paintpur, Mullanpur Garibdass बनाम/ Vs. Sector – 17, Chandigarh – 160017 SAS Nagar, Mohali, Punjab – 140901 �ायीलेखासं./जीआइआरसं./PAN/GIR No. CTTPS-4431-F (अपीलाथ�/Appellant) (��थ� / Respondent) : अपीलाथ�कीओरसे/ Appellant by : Sh. Vishal Sharma (CA) – Ld. AR ��थ�कीओरसे/Respondent by : Dr. Ranjit Kaur (Addl. CIT) - Ld. Sr. DR सुनवाईकीतारीख/Date of Hearing : 09-07-2026 घोषणाकीतारीख /Date of Pronouncement 14-07-2026 : आदेश / O R D E R 1. Aforesaid appeal by assessee for Assessment Year (AY) 2012- 13 arises out of an order of learned Commissioner of Income Tax (Appeals), NFAC [CIT(A)] dated 27.02.2026 in the matter of penalty levied by Ld. AO u/s 271(1)(c) for Rs.8,97,547/-. The Ld. CIT(A) has dismissed the appeal for want of condonation of 796 days. During hearing, it transpires that the quantum appeal, out of which this penalty emanates, has already been set aside by the Tribunal to Ld. AO for fresh adjudication vide ITA No.1759/Chandi/2025 order dated 05.06.2026.

2.

In view of above factual position, I set aside the impugned order and restore the issue of penalty back to the file of Ld. AO for fresh consideration in the light of view taken in the quantum assessment. 3. The appeal stand allowed for statistical purposes. Order pronounced on 14th July, 2026.

-Sd- (MANOJ KUMAR AGGARWAL) ACCOUNTANT MEMBER AS Dated: 14/07/2026 आदेश की �ितिलिप अ�ेिषत /Copy of the Order forwarded to : 1. अपीलाथ�/Appellant 2. ��थ�/Respondent 3. आयकरआयु�/CIT 4. िवभागीय�ितिनिध/DR 5. गाड�फाईल/GF

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ITAT CHANDIGARH

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