SANTOSH GANPAT BHOR ,MUMBAI vs. DCIT, CIRCLE 3(1)(1), MUMBAI

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ITA 1674/MUM/2026Status: DisposedITAT Mumbai12 May 2026AY 2018-193 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, considering the prayer of the assessee and the lack of objection from the revenue, set aside the penalty issues to the file of the Ld.CIT(A) for fresh decision. The assessee is to be provided a reasonable opportunity of being heard.

What were the facts?

The assessee filed appeals against penalty levies under sections 270A and 272A(1)(d). The quantum proceedings for the same assessment year were previously set aside by a Coordinate Bench to the file of the Ld.CIT(A) for fresh adjudication.

What were the issues?

Whether penalty levies under sections 270A and 272A(1)(d) should be decided afresh in light of the quantum proceedings being set aside.

Which sections of the Income-tax Act were involved?

Section 270A,Section 272A(1)(d)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, MUMBAI “E” BENCH : MUMBAI

Before: SHRI VIKRAM SINGH YADAV & SHRI SANDEEP SINGH KARHAIL

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI “E” BENCH : MUMBAI

BEFORE SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA No. A.Y. Appellant Respondent Santosh Ganpat Bhor, 1673/Mum/2026 B/6, Swami Co-op Hsg. Society, DCIT, Circle-3(1)(1), 2018-19 M.N. Joshi Marg, Mumbai Byculla (W), 1674/Mum/2026 Mumbai-400027 [PAN: AGUPB5584G] For Assessee : Shri Ramesh Jain For Revenue : Shri Hemanshu Joshi, Sr.DR Date of Hearing : 06-05-2026 Date of Pronouncement : 12-05-2026 O R D E R PER VIKRAM SINGH YADAV, A.M :

These are two appeals filed by the assessee against the orders of the Learned Commissioner of Income Tax (Appeals)-National Faceless Appeal Centre (NFAC), Delhi [„Ld.CIT(A)‟], dated 22-07-2025 & 23-03-2023 respectively pertaining to Assessment Year (AY) 2018-19 against sustenance of levy of penalty u/s. 270A and 272A(1)(d) of the Income Tax Act, 1961 („the Act‟).

2.

At the outset, it is noted that there is a delay in filing these appeals as pointed out by the Registry. After hearing both the parties and perusing the facts placed on record, we find that there was reasonable cause for the

2 ITA Nos. 1673 & 1674/Mum/2026

delay in filing the present appeals and hence, the delay is hereby condoned and both the appeals are admitted for adjudication.

3.

During the course of hearing, the Ld.AR submitted that in the quantum proceedings in ITA No. 4934/Mum/2025, dt. 18-09-2025, the Coordinate Bench has set aside the matter to the file of the Ld.CIT(A) to decide the same afresh. It was submitted that in light of the same, the instant penalty appeals may also be set-aside to the file of the ld CIT(A) to decide the same afresh.

4.

Per contra, the Ld.DR is heard, who has relied on the order passed by the AO as well as that of the Ld.CIT(A) and at the same time, did not raise any specific objection where the matter is set aside to the file of the Ld.CIT(A).

5.

After hearing both the parties and considering the material available on record and the limited prayer raised on behalf of the assessee, we set aside the issue(s) raised in both the appeals to the file(s) of the Ld.CIT(A) to decide the same afresh as per law, after providing reasonable opportunity to the assessee.

6.

In the result, both the appeals filed by the assessee are allowed for statistical purposes. Order pronounced in the open court on 12-05-2026.

Sd/- Sd/- [SANDEEP SINGH KARHAIL] [VIKRAM SINGH YADAV] JUDICIAL MEMBER ACCOUNTANT MEMBER Mumbai, Dated: 12-05-2026 TNMM

3 ITA Nos. 1673 & 1674/Mum/2026

Copy to : 1) The Appellant 2) The Respondent 3) The CIT concerned 4) The D.R, ITAT, Mumbai 5) Guard file

By Order

Dy./Asst. Registrar I.T.A.T, Mumbai

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