NARENDRA JUNIWAL ,BANGALORE vs. INCOME TAX OFFICER, WARD-5(2)(1), BANGALORE

ITA 1635/BANG/2025Status: DisposedITAT Bangalore24 September 2026AY 2018-194 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that if the quantum appeal is set aside, the penalty proceedings based on that assessment cannot sustain. Therefore, the penalty proceedings are also set aside for fresh consideration.

What were the facts?

The assessee's appeal is against a penalty order for AY 2018-19. A previous appeal by the assessee for the same assessment year concerning the quantum of income was remitted by the Tribunal for fresh consideration.

What were the issues?

Whether penalty proceedings can sustain when the underlying quantum assessment order is set aside. The impact of a remitted quantum appeal on subsequent penalty proceedings.

Which sections of the Income-tax Act were involved?

Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “B’’ BENCH: BANGALORE

Before: SHRI BALAKRISHNAN S. & SHRI KESHAV DUBEY

For Appellant: CA Suman Lunkar, A.R
Hearing: 02.07.2026Pronounced: 24.09.2026

PER KESHAV DUBEY, JUDICIAL MEMBER:

This appeal at the instance of the assessee is directed against the order of the ld. CIT(A)/NFAC dated 27.05.2025 vide DIN & Order No. ITBA/NFAC/S/250/2025-26/1076479781(1) passed u/s 250 of the Income Tax Act, 1961 (in short “the Act”) for the assessment year 2018-19. 2. The assessee has raised the following grounds of appeal: - Narendra Juniwal, Bengaluru Narendra Juniwal, Bengaluru 3. At the outset, the ld. AR of the assessee drew our attention to the order of this Tribunal passed in ITA No. 147/Bang/2025 dated 19/03/2025 in case of the assessee with respect to quantum appeal for the AY 2018-19 and vehement

The order continues below.

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