DINESH JANARDHAN AWACHAT,YAVATMAL vs. ITO WARD - 1, YAVATMAL, YAVATMAL

ITA 460/NAG/2026Status: DisposedITAT Nagpur05 August 2026AY 2017-183 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that since the penalties were dependent on the quantum addition, the appeals relating to penalties should also be restored to the CIT(A)/NFAC for fresh adjudication. The CIT(A)/NFAC was directed to provide a reasonable opportunity of hearing.

What were the facts?

The assessee's appeals were against penalty orders passed under various sections of the Income Tax Act. The original quantum addition for the assessment year had been restored to the CIT(A) for adjudication.

What were the issues?

Whether penalties levied under various sections are sustainable when the underlying quantum addition has been set aside for fresh adjudication. The dependency of penalty proceedings on the quantum of assessment.

Which sections of the Income-tax Act were involved?

Section 271A(1)(d),Section 270A,Section 271A,Section 271B

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, NAGPUR ‘SMC’ BENCH, NAGPUR

Before: DR.MANISH BORAD

For Appellant: Ms. Alfia Rozie
For Respondent: Shri Shiv Shankar Yadav
Hearing: 04.08.2026Pronounced: 05.08.2026

The captioned appeals at the instance of assessee pertaining to A.Y. 2017-18 are directed against the separate orders framed by National Faceless Appeal Centre, Delhi arising out of respective Penalty orders passed u/s.271A(1)(d), 270A, 271A and 271B of the Income Tax Act, 1961 (in short ‘the Act’).

2.

I have heard the rival submissions and perused the record placed before me. Ld. Counsel for the assessee brought the attention of the Bench to the order of the Tribunal dated 13.04.2026 and submitted that the issue relating to quantum addition for the impugned assessment year has been restored by this Tribunal vide ITA

The order continues below.

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