MANOHAR SINGH,JAISALMER vs. ACIT, CIRCLE,, BARMER

ITA 944/JODH/2024Status: DisposedITAT Jodhpur27 August 2026AY 2015-168 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the penalty proceedings were consequential to the additions, which had not attained finality. Therefore, adjudicating the penalty at that stage was premature. The Tribunal condoned the delay in filing the penalty appeal.

What were the facts?

The assessee's penalty appeal was dismissed by the CIT(A) for delay without condonation, and also on merits. The additions forming the basis of the penalty were under appeal and had been restored to the CIT(A) for fresh adjudication by a coordinate bench.

What were the issues?

Whether penalty under Section 271(1)(c) can be sustained when the underlying additions are pending adjudication. Whether the CIT(A) erred in not condoning the delay in filing the penalty appeal.

Which sections of the Income-tax Act were involved?

Section 271(1)(c),Section 250,Section 274

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “DB” BENCH JODHPUR

For Appellant: Shri Rajendra Jain, Adv. And Smt, CA (Physically)
For Respondent: Ms. Nidhi Nair, Addl. CIT-DR
Hearing: 04.08.2026Pronounced: 27.08.2026

PER MAKARAND VASANT MAHADEOKAR, AM:

This appeal by the assessee is directed against the order dated 06.12.2024 passed by the Commissioner of Income-tax (Appeals), National Faceless Appeal Centre, Delhi[hereinafter

2 Manohar Singh referred to as "the CIT(A)"], under section 250 of the Income-tax Act, 1961 [hereinafter referred to as “the Act”], for the assessment year 2015-16. The impugned appellate order arises from the penalty order dated 27.06.2018 passed by the Assessing Officer under section 271(1)(c) of the Act, whereby penalty of Rs.6,44,936/- was imposed upon the assessee.

2.

The assessee has raised the fol

The order continues below.

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