TARC PROJECTS LIMITED,DELHI vs. INCOME TAX OFFICER, DELHI

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ITA 5920/DEL/2026Status: DisposedITAT Delhi24 August 2026AY 2019-203 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal decided that the outcome of the quantum matters would impact the penalties. Therefore, the impugned penalty orders were set aside.

What were the facts?

The assessee filed appeals against penalty orders under Section 271DA for AYs 2019-20 and 2020-21. The quantum matters for these years were pending before the CIT(A).

What were the issues?

Whether penalty under Section 271DA should be adjudicated before or after the quantum appeal. The impact of pending quantum appeals on penalty proceedings.

Which sections of the Income-tax Act were involved?

Section 271DA,Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH “E” NEW DELHI

Before: SHRI VIMAL KUMAR & SHRI SANJAY AWASTHI

For Appellant: Shri Satyajeet Goel, Adv
For Respondent: Shri Robin Rawal, CIT DR
Hearing: 24.08.2026

ITA Nos. 5920 & 5921/DEL/2026 TARC PROJECTS LIMITED

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “E” NEW DELHI BEFORE SHRI VIMAL KUMAR, JUDICIAL MEMBER AND SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER ITA No.5920/DEL/2026 Assessment Year: 2019-20 TARC PROJECTS LIMITED, Vs. INCOME TAX OFFICER, 67, Patel Road, Moti Nagar, Income Tax Office, New Delhi, Delhi 110015. CENTRAL CIRCLE-15, PAN No. AAFCA9647R New Delhi, Delhi 110055. Appellant Respondent & ITA No.5921/DEL/2026 Assessment Year: 2020-21 TARC PROJECTS LIMITED, Vs. INCOME TAX OFFICER, 67, Patel Road, Moti Nagar, Income Tax Office, New Delhi, Delhi 110015. CENTRAL CIRCLE-15, PAN No. AAFCA9647R New Delhi, Delhi 110055. Appellant Respondent Assessee by Shri Satyajeet Goel, Adv. Revenue by Shri Robin Rawal, CIT DR Date of hearing: 24.08.2026 Pronouncement on 24.08.2026 O R D E R PER BENCH:

1.

This is a batch of two appeals pertaining to the same assessee, for AYs 2019-20 and 2020-21.

1.1 ITA No.5920 arises from order dated 21.03.2026, passed by Ld. CIT(A)-26, Delhi, u/s 250 of the Income Tax Act, 1961 (hereafter as “the

ITA Nos. 5920 & 5921/DEL/2026 TARC PROJECTS LIMITED Act”). ITA No.5921 pertaining to AY 2020-21 arises from order dated 09.04.2026, passed by Ld. CIT(A)-26, Delhi, u/s 250 of the Act.

1.2 In both the cases a penalty u/s 271DA of the Act has been levied as under: -

i) For AY 2019-20 a penalty of Rs.207,80,000/- has been levied;

ii) For AY 2020-21 a penalty of Rs.80,97,000/- has been levied.

2.

Right at the outset, the Ld. AR made a statement at the Bar that the quantum matters for both the years were pending at the level of CIT(A) and it was a prayer that either these cases may be adjourned sin- e-die for awaiting the Ld. CIT(A)’s orders or alternatively these matters may be remanded back to the file of Ld. CIT(A) for adjudication along with the quantum matter.

2.1 The Ld. DR had no objection in case the matters were to be remanded back to the file of Ld. CIT(A).

3.

We have considered the rival submissions and have gone through the records before us. It is felt that the decision in quantum would have some bearing on the penalties levied for both the years. Accordingly, we deem it fit to set aside the impugned orders for both the matters and remand the same back to the file of Ld. CIT(A) for adjudication along with the quantum matters.

ITA Nos. 5920 & 5921/DEL/2026 TARC PROJECTS LIMITED 4. In the result, these appeals are partly allowed for statistical purposes.

Order pronounced in the open court on 24.08.2026

Sd/- Sd/- (VIMAL KUMAR) (SANJAY AWASTHI) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 08.09.2026 *Kavita Arora, Sr. P.S. Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI

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