DEVENDRA KUMAR,BIJNOR vs. ITO WARD 3(5), NAJIBABAD

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ITA 1271/DEL/2026Status: DisposedITAT Delhi25 May 2026AY 2017-182 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 held that since the underlying assessment was quashed, the penalty levied under section 270A had no basis. Therefore, the penalty was deleted.

What were the facts?

The assessee's appeal for AY 2017-18 challenged a penalty levied under section 270A. The assessee had previously succeeded in their quantum appeal, which quashed the original assessment.

What were the issues?

Whether a penalty under section 270A can be sustained when the assessment order on which it is based has been quashed.

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 BENCH: ‘G’ NEW DELHI

Before: SHRI SATBEER SINGH GODARA & SHRI NAVEEN CHANDRA

Hearing: 21.05.2026Pronounced: 21.05.2026

PER SATBEER SINGH GODARA, JM

This assessee’s appeal for assessment year 2017-18, arises against the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre [in short, the “CIT(A)/NFAC”], Delhi’s order dated 15.01.2026, passed in DIN and order No .ITBA/NFAC/S/ 250/ 2025-26/ 1084807385(1), involving proceedings under section 270A of the Income-tax Act, 1961; hereinafter referred to as ‘the Act’.

ITA No.1271/Del/2026 Heard both the parties. Case file perused.

2.

Coming to the assessee’s solitary substantive ground raised in the instant appeal challenging both the learned lower authorities’ action levying section 270A penalty of Rs. 3,58,624/- in the Assessing Officer’s order dated 30.06.2025 as upheld in the lower appellate discussion, we note at the outset that he has already succeeded in his corresponding quantum appeal ITA No. 4778/Del/2025 decided on 22.09.2025 quashing the assessment itself.

3.

This clinching factual position has gone unrebutted from the revenue side. We thus conclude that the impugned section 270A penalty has no legs to stand. It is hereby deleted in very terms.

4.

This assessee’s appeal is allowed.

Order pronounced in the open court on 21. 05. 2026 .

Sd/- Sd/- (NAVEEN CHANDRA) (SATBEER SINGH GODARA) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 25.05.2026 Pooja Mittal/- Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, New Delhi

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