HEMLATA PRAVIN DEOPURKAR ,MUMBAI vs. INCOME TAX OFFICER WARD 2(2), MUMBAI

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ITA 421/MUM/2026Status: DisposedITAT Mumbai12 May 2026AY 2020-214 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal restored the matter to the file of the AO, setting aside the CIT(A)'s order. The AO is directed to wait for the outcome of the Section 264 revision petition before passing a fresh penalty order.

What were the facts?

The assessee appealed against a penalty order under Section 271AAC(1). The CIT(A) upheld the penalty as the assessee failed to furnish details or documents, despite opportunities. The assessee has also filed a revision petition under Section 264, which is pending.

What were the issues?

Whether the penalty under Section 271AAC(1) was correctly upheld by the CIT(A) without considering the pending revision petition and the assessee's failure to provide documents.

Which sections of the Income-tax Act were involved?

Section 271AAC(1),Section 250,Section 264

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, MUMBAI BENCHES, MUMBAI

Before: HON’BLE SANDEEP GOSAIN & HON’BLE GIRISH AGRAWAL

For Respondent: Shri Hemanshu Joshi, SR DR

आदेश / ORDER

PER SANDEEP GOSAIN, JUDICIAL MEMBER: This appeal is filed by the Assessee against the order of Ld. NFAC dated 09-Dec-2025 for the Assessment Year 2020-21. The Assessee has raised the following grounds of appeal:

Being aggrieved by the order dated 09.12.2025 passed by the Ld. Commissioner of Income Tax (Appeals), Income Tax Department, National Faceless Appeal 1 Centre, Delhi ["Ld. CIT(A)"] u/s. 250 of the Income-tax Act, 1961 ("Act"), your appellant prefers this appeal, among others, on the following grounds of appeal, each of which is without prejudice to, and independent of, the other:

1.

On the facts and in the circumstances of the case, and in law, the Ld. CIT(A) erred in confirming the penalty of Rs.2,79,396/- levied u/s. 271AAC(1) of the Act without considering the submission filed by the appellant. appellant, therefore, prays that the aforesaid levy of penalty of Rs.2,79,396/-be cancelled.

Your appellant craves leave to alter, modify, amend or delete any of the above grounds of appeal, or to add one or more new ground(s), as may be necessary.

2.

At the very outset, it was noticed that the present appeal relates to the imposition of penalty under Section 271AAC(1) of the Act.

3.

Against the penalty order, the assessee had filed an appeal before the Ld. CIT(A), but failed to furnish any details or supporting documents. Although the Ld. CIT(A) granted sufficient opportunities of being heard to the assessee, but no compliance was made. Therefore, considering the facts of the present case and keeping in view that the assessee had not filed any appeal against the assessment order, the penalty levied under Section 271AAC(1) of the Act was upheld.

4.

Now, the assessee has placed on record a copy of the petition filed under Section 264 of the Act before the Ld. PCIT, which is still pending adjudication. In this regard, a copy of the acknowledgement along with annexures has also been placed on record.

5.

Be that as it may, without going into the merits of the present appeal at this stage, since the assessee has already filed a revision petition under Section 264 of the Act which is pending, and Ld. AR on behalf of the assessee has requested that the matter be kept in abeyance till the said petition is adjudicated by the Ld. PCIT. Considering the fact that the assessee had not furnished any documents or details before the Ld. CIT(A), the Bench is of the view that the matter be restored to the file of the AO after setting aside the order passed by the Ld. CIT(A).

6.

Accordingly, we restore the matter to the file of the AO with a direction to wait for the outcome of the revision petition filed by the assessee under Section 264 of the Act and thereafter pass a fresh penalty order, if deemed fit, in accordance with law.

7.

In the result, appeal filed by the assessee is allowed for statistical purpose.

Order pronounced in the open court on 12.05.2026.

Sd/- Sd/- GIRISH AGRAWAL SANDEEP GOSAIN ACCOUNTANT MEMBER JUDICIAL MEMBER Mumbai Dated: 12.05.2026 Copy to: HEMLATA PRAVIN DEOPURKAR , HEMLATA PRAVIN DEOPURKAR, FLAT NO. 203, B WING SHUBH ANGEN 1 DENDREPADA BALDAPUR, MUMBAI-421503, MAHARASHTRA INCOME TAX OFFICER WARD 2(2), 2ND FLOOR, MOHAN PLAZA WAYLE 2 NAGAR, KHADAKPADA KALYAN WEST, MUMBAI-421301, MAHARASHTRA 3 THE PCIT / CIT, 4 THE D.R., ITAT, MUMBAI BENCH 5 GUARD FILE

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