DCIT(EXEMPTION), CIRCLE-2, KOLKATA, INCOME TAX OFFICE MIDDLETON BUILIDING, KOLKATA vs. ASSAM INFRASTRUCTURE FINANCING AUTHORITY, GUWAHATI , KAMRUP

ITA 2477/KOL/2025Status: DisposedITAT Kolkata22 June 2026AY 2015-164 pages
AI SummaryDismissed

What were the facts?

The Assessing Officer initiated reassessment proceedings against the assessee for AY 2015-16 due to non-filing of return and undisclosed income. Additions were made, and a penalty under Section 271(1)(c) was levied. The CIT(A) deleted the penalty because the underlying additions were already deleted by the ITAT.

What did the Tribunal hold?

The Tribunal held that the penalty under Section 271(1)(c) cannot survive independently if the additions forming the basis of the penalty have been deleted by a superior appellate authority. The Revenue has an alternate remedy under Section 275(1A) if the additions are revived by a higher court.

What were the issues?

Whether penalty under Section 271(1)(c) can survive when the underlying additions are deleted, and if penalty proceedings are independent of assessment proceedings.

Which sections of the Income-tax Act were involved?

Section 271(1)(c),Section 147,Section 250,Section 148,Section 144B,Section 275(1A)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, KOLKATA ‘A’ BENCH AT KOLKATA

Before: SHRI GEORGE MATHAN & SHRI RAKESH MISHRA

For Respondent: DR. Assessee represented by : None

PER RAKESH MISHRA, ACCOUNTANT MEMBER:

This appeal filed by the Revenue is against the order of the Commissioner of Income Tax (Appeals)-NFAC, Delhi [hereinafter referred to as Ld. 'CIT(A)'] passed u/s 250 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) for AY 2015-16 dated 20.08.2025. 2. The Revenue is in appeal before the Tribunal raising the following grounds of appeal: "(i) Whether on the facts and in the circumstances of the case and in law, the Ld. CIT(A), NFAC, Delhi was justified in deleting the penalty imposed under section 271(1)(c) of the Income-tax Act, 1961 while the additions made in reassessment u/s 147, on the basis of which such penalty was levi

The order continues below.

Read the full judgment

A free account opens 10 full judgments a month. Re-reading one you have already opened does not count again.

Create a free accountSign in

See plans and prices

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.

More judgments on Section 271(1)(c)

All 24,918 judgments and leading authorities on Section 271(1)(c) →

Recent GST High Court judgments

Search GST case law →