SUNISHA SHARDA,CHANDIGARH vs. ITO WARD 5(5), CHANDIGARH, CHANDIGARH

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ITA 849/CHANDI/2026Status: DisposedITAT Chandigarh08 July 2026AY 2013-142 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal restored the consequential penalty to the Assessing Officer for fresh consideration. This was done in light of the restoration of the quantum assessment.

What were the facts?

The assessee filed an appeal against a penalty order under Section 271(1)(c) of the Income Tax Act. The quantum appeal, which led to this penalty, had been restored by the Tribunal.

What were the issues?

Whether a consequential penalty should be restored to the Assessing Officer when the underlying quantum assessment is restored.

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.849/CHANDI/2026 (िनधा�रणवष� / Assessment Year: 2013-14) Sunisha Sharda ITO Ward – 5(5) SCF 39, Grain Market, Sector – 26 बनाम/ Vs. Aaykar Bhawan, Sector – 17 Chandigarh – 160019 Chandigarh – 160017 �ायीलेखासं./जीआइआरसं./PAN/GIR No. AVXPS-5447-H (अपीलाथ�/Appellant) (��थ� / Respondent) : अपीलाथ�कीओरसे/ Appellant by : Sh. Shruti Khandelwal (Advocate) – Ld. AR ��थ�कीओरसे/Respondent by : Dr. Ranjit Kaur (Addl. CIT) - Ld. Sr. DR सुनवाईकीतारीख/Date of Hearing : 08-07-2026 घोषणाकीतारीख /Date of Pronouncement 09-07-2026 : आदेश / O R D E R 1. Aforesaid appeal by assessee for Assessment Year (AY) 2013- 14 arises out of an order of learned Commissioner of Income Tax (Appeals), NFAC [CIT(A)] dated 18.12.2025 confirming penalty of Rs.7,10,700/- u/s 271(1)(c). The registry has noted delay of 32 days in the appeal, the condonation of which has been sought by Ld. AR. Considering the period of delay, the delay stand condoned. 2. It transpires that the quantum appeal out of which this penalty emanates has already been restored back by Tribunal in ITA No.1727/Chd/2025 common order dated 01.07.2026. This being

consequential penalty, also stand restored back to Ld. AO for fresh consideration in the light of quantum assessment. 3. The appeal stand allowed for statistical purposes. Order pronounced on 09th July, 2026.

-Sd- (MANOJ KUMAR AGGARWAL) ACCOUNTANT MEMBER AS Dated: 09/07/2026 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

ASSISTANT REGISTRAR

ITAT CHANDIGARH

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