DHARMENDER SAINI,FARIDABAD vs. INCOME TAX OFFICER, WARD-1(2), FARIDABAD

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ITA 7778/DEL/2025Status: DisposedITAT Delhi25 May 2026AY 2012-133 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the penalty appeal is consequential to the quantum appeal. Since the quantum appeal is still pending before the CIT(A), the penalty appeal should also be restored for fresh adjudication.

What were the facts?

The Assessing Officer levied a penalty under Section 271(1)(c) for concealment and furnishing inaccurate particulars of income. The CIT(A) upheld this penalty. The assessee's quantum appeal for the same assessment year was previously restored to the CIT(A) for fresh adjudication.

What were the issues?

Whether the penalty proceedings under Section 271(1)(c) can be adjudicated independently when the underlying quantum appeal is still pending before the lower appellate authority.

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, DELHI BENCH: ‘E’ NEW DELHI

Before: SHRI SATBEER SINGH GODARA & SHRI NAVEEN CHANDRA

For Respondent: Ms. Ankush Kalra, Sr. DR
Hearing: 27.04.2026Pronounced: 27.04.2026

IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘E’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No.7778/Del/2025 Assessment Year: 2012-13 Sh. Dharmender Saini, Vs. Income tax Officer, S/o. Sh. Dal Chand, Vill. Ward-1(2), Unchagaon, Ballabhgarh, Faridabad Faridabad, Ballabhgarh PAN: COPPS7331B (Appellant) (Respondent) Assessee by Sh. Jitender Wadhwa, CA Department by Ms. Ankush Kalra, Sr. DR Date of hearing 27.04.2026 Date of pronouncement 27.04.2026 ORDER PER SATBEER SINGH GODARA, JM This assessee’s appeal for assessment year 2012-13, arises against the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre [in short, the “CIT(A)/NFAC”], Delhi’s DIN and order no. ITBA/NFAC/S/250/2025-26/1081828555(1), dated 16.10.2025 involving proceedings under section 271(1)(c) of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’). Heard both the parties. Case file perused.

ITA No.7778/Del/2025

2.

It emerges during the course of hearing that both the lower authorities herein have held the assessee to have concealed as well as furnished inaccurate particulars of his taxable income. The Assessing Officer’s vide order dated 24.12.2024 levied the impugned section 271(1)(c) penalty of Rs.4,81,010/- which has been upheld in the lower appellate discussion. 3. It further transpires during the course of hearing that the Tribunal had already restored the assessee’s quantum appeal ITA No.3872/Del/2023 back to the CIT(A) for afresh appropriate adjudication which is stated to be still pending. That being the clinching factual position, we are of the considered view that the assessee’s instant penalty appeal also deserves to follow suit in very terms being consequential in nature. Ordered accordingly. All other remaining issues are left open at this stage. 4. This assessee’s appeal is allowed for statistical purposes. Order pronounced in the open court on 27th April, 2026 Sd/- Sd/- (NAVEEN CHANDRA) (SATBEER SINGH GODARA) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 25th May, 2026. RK/- Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 2 | P a g e

ITA No.7778/Del/2025

5.

DR Asst. Registrar, ITAT, New Delhi

3 | P a g e

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