J S TRANSPORT CO JV,DHANBAD vs. ADDITIONAL COMMISSIONER OF INCOME TAX, TDS RANGE-III, DHANBAD

ITA 329/RAN/2025Status: DisposedITAT Ranchi22 April 2026AY 2017-183 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that if the quantum additions are deleted, the penalty for concealment of income has no basis. Therefore, the penalty levied by the AO and confirmed by the CIT(A) must be deleted.

What were the facts?

The assessee appealed against penalties levied under Section 271(1)(c) for assessment years 2016-17 to 2019-20. The assessee argued that since the quantum additions were deleted by the CIT(A), the penalty should also be quashed.

What were the issues?

Whether penalty under Section 271(1)(c) can sustain when the primary additions leading to the penalty have been deleted.

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, RANCHI BENCH, RANCHI

Before: S/SHRI GEORGE MATHAN & RATNESH NANDAN SAHAY

For Appellant: Shri Shubham Choudhary, AR
For Respondent: Shri Kailash V Gautam, ld Sr. DR
Hearing: 22/04/2026Pronounced: 22/04/2026

Per Bench

These are the appeals filed by the assessee against the separate orders of the ld CIT(A), NFAC, Delhi dated 22.01.2025 in Appeal No. NFAC/2015- 16/10206086, NFAC/2016-17/10206091, NFAC/2017-18/10206102, NFAC/2018- 19/10206104 confirming the levy of penalty u/s.271(1)(c) of the Act for the assessment years 2016-17 to 2019-20, respectively.

2.

Shri Shubham Choudhary , ld AR appeared for the assessee and Shri Kailash V Gautam, ld Sr. DR appeared for the revenue.

P a g e 1 | 3

ITA No. 328 to 331/RAN/2025 Assessment Year 2016-17 to 2019-20

3.

At the time of hearing, ld AR of the assessee submitted that the ld CIT(A)

The order continues below.

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