RAGHBIR CHAND SHAMA,DELHI vs. INCOME TAX OFFICER, DELHI

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ITA 8459/DEL/2025Status: DisposedITAT Delhi20 May 2026AY 2012-132 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 noted that a coordinate bench had previously restored the entire matter to the Assessing Officer for fresh adjudication. Consequently, the penalty in question lost its substratum.

What were the facts?

The assessee appealed against a penalty order passed under Section 271(1)(c) of the Income Tax Act for AY 2012-13. The appeal was filed against the order of the National Faceless Appeal Centre (NFAC).

What were the issues?

Whether the penalty order under Section 271(1)(c) is sustainable when the underlying assessment has been restored for fresh adjudication.

Which sections of the Income-tax Act were involved?

Section 271(1)(c)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “G” BENCH, DELHI

Before: SHRI ANUBHAV SHARMA&

Hearing: 02.04.2026Pronounced: 20.05.2026

PER ANUBHAV SHARMA, JM:

This appeal is preferred by the assessee against the order dated

10.11.2025 of the Ld. National Faceless Appeal Centre (NFAC), Delhi

(hereinafter referred as Ld. First Appellate Authority or in short Ld. ‘FAA’)

in DIN & Order No.: ITBA/NFAC/S/250/2025-26/1082435928(1)arising out

P a g e | 2 ITA No.8459/Del/2025 Raghbir Chand Shama (AY: 2012-13) of the order dated 17.03.2025 u/s 271(1)(c) of the Income Tax Act, 1961

(hereinafter referred to as ‘the Act’) passed by the AO, Assessment Unit, for

AY: 2012-13.

2.

On hearing both sides we find that vide ITA No. 8458/Del/2025 a

Coordinate Bench by order dated 27.02.2026 has restored the entire matter to

the files of the assessing officer for fresh adjudication. The penalty in hand as

thus lost its substratum. Consequently, the appeal is allowed and the

impugned penalty order is quashed.

Order pronounced in the open court on 20.05.2026

Sd/- Sd/- (Amitabh Shukla) (Anubhav Sharma) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated 20.05.2026 Rohit, Sr. PS

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