ANKIT AGRAWAL,GWALIOR vs. COMMISSIONER OF INCOME TAX DCIT/ACIT 1(1),GWL, GWALIOR

ITA 467/AGR/2026Status: DisposedITAT Agra21 August 2026AY 2018-193 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that since the consequential assessment proceedings, which led to the penalty, had become non-est due to the revisional order being set aside, the penalty order had no basis. The ITAT accordingly set aside the order sustaining the penalty.

What were the facts?

The assessee was levied a penalty under Section 272A(1)(d) for non-compliance with a notice under Section 142(1) during consequential assessment proceedings. These proceedings arose after a revisional order under Section 263 was passed, which was later set aside by the ITAT and remanded for fresh consideration.

What were the issues?

Whether a penalty levied for non-compliance during assessment proceedings that were subsequently rendered invalid is sustainable.

Which sections of the Income-tax Act were involved?

Section 272A(1)(d),Section 142(1),Section 263

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AGRA (DB

Before: SUNIL KUMAR SINGHBRAJESH KUMAR SINGH

For Appellant: Shri Rajendra Sharma, Adv. &, Shri Manuj Sharma, Adv
For Respondent: Shri Anil Kumar, Sr (DR)
Hearing: 04.08.2026Pronounced: 21.08.2026

PER:SUNIL KUMAR SINGH, JUDICIAL MEMBER

This appeal is directed against the impugned order dated 08.05.2026 passed in appeal No NFAC/2017-18/10551797 by the ld. Commissioner of Income Tax(Appeals)/ NFAC(Delhi) [(hereinafter referred to as the “CIT(A)] u/s. 250 of the Income Tax Act, 1961 (hereinafter referred to as the “Act”) for the A.Y. 2018-19, wherein ld CIT(A) has dismissed assessee’s appeal against the penalty order dated 19.09.2024 passed u/s 272(A)(1)d of the Act.

2.

Perused the records and heard ld representatives for the appellant assessee and ld Sr DR for the respondent revenue.

3.

It has been informed that the original assessment order was completed on 07.04.2

The order continues below.

Read the full judgment

A free account opens 10 full judgments a month. Re-reading one you have already opened does not count again.

Create a free accountSign in

See plans and prices

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.

More judgments on Section 272A(1)(d)

All 1,125 judgments and leading authorities on Section 272A(1)(d) →

Recent GST High Court judgments

Search GST case law →