ANISH AHMAD,MEERUT vs. ITO WARD 1(1)(1), MEERUT

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ITA 8581/DEL/2025Status: DisposedITAT Delhi27 May 2026AY 2018-193 pages
AI SummaryRemanded

What did the Tribunal hold?

The tribunal restored the penalty issue to the CIT(A) for fresh adjudication. The assessee is to be given an opportunity of hearing.

What were the facts?

The assessee filed an appeal against a penalty order under Section 271AAC(1) for AY 2018-19. A coordinate bench had previously restored the assessment issue to the CIT(A) for fresh decision.

What were the issues?

Whether the penalty order is valid when the underlying assessment order's merits are being re-adjudicated. The need for a fresh hearing before the CIT(A).

Which sections of the Income-tax Act were involved?

Section 271AAC(1)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “G” BENCH, DELHI

Before: SHRI ANUBHAV SHARMA&

For Appellant: Ms. Hersimran Grewal, CA
Hearing: 20.04.2026Pronounced: 27.05.2026

P a g e | 1 ITA No.8581/Del/2025 Anish Ahmad (AY: 2018-19) IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER & SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER ITA No.8581/Del/2025 (Assessment Year: 2018-19)

Anish Ahmad Vs. ITO, Ward- 1(1)(1) Paswara, Village Meerut Khandrawali, Mawana Uttar Pradesh Meerut-250106, UP �थायीलेखासं./जीआइआरसं./PAN/GIR No: AUMPA5530D Appellant .. Respondent

Appellant by : Ms. Hersimran Grewal, CA Respondent by : Sh. Manish Gupta, Sr. DR Date of Hearing 20.04.2026 Date of Pronouncement 27.05.2026

O R D E R PER ANUBHAV SHARMA, JM:

This appeal preferred by the assessee against the order dated 18.11.2025 of Ld. National Faceless Appeal Centre (NFAC) Delhi (hereinafter referred to as the First Appellate Authority or ‘the ld. FAA’ for short) in DIN & Order No : ITBA/NFAC/S/250/2025-26/1082741919(1)

P a g e | 2 ITA No.8581/Del/2025 Anish Ahmad (AY: 2018-19) arising out of the penalty order dated 16.03.2022 u/s 271AAC(1) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) passed by National Faceless Assessment Centre, Delhi for AY: 2018 -19.

2.

On hearing both sides we find that vide ITA No. 7181/Del/2025 for AY: 2018-19 order dated 06.03.2026 a Coordinate Bench has restored the issue to the files of ld. CIT(A) to decide appeal afresh on merits after giving assessee an opportunity of hearing. The present appeal is arising out of penalty proceedings which has foundation in the assessment order and the merits for which are restored by the Coordinate Bench to ld. CIT(A).

3.

In the light of aforesaid the appeal in hand allowed for statistical purposes and the issue on merits as well as law are restored to the files of ld. CIT(A) to give fresh opportunity of hearing and pass order afresh.

Order pronounced in the open court on 27.05.2026

Sd/- Sd/- (Amitabh Shukla) (Anubhav Sharma) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated 27.05.2026 Rohit, Sr. PS

P a g e | 3 ITA No.8581/Del/2025 Anish Ahmad (AY: 2018-19) Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI

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