PR. COMMISSIONER OF INCOME TAX-12, DELHI vs. MRS. SALONI NARANG

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ITA - 446 / 2024HC Delhi20 August 20242 pages
For Petitioner: SANJAY KUMAR
AI SummaryRemanded

What did the High Court hold?

The High Court admitted the appeal for hearing on the framed question of law. The Court noted that the respondent (assessee) had been served with advance notice but did not appear. The Court also took note of identical issues entertained in another appeal, ITA 437/2024. The specific finding or reasoning of the Tribunal regarding the deletion of the penalty is not detailed in this order, as this is an order admitting the appeal. The operative direction is to list the matter again for further proceedings. No issue was expressly left undecided, but the merits of the appeal are yet to be adjudicated.

What were the facts?

This case involves an appeal filed by the Pr. Commissioner of Income Tax-12, Delhi (the Revenue) against an order passed by the Income Tax Appellate Tribunal (the Tribunal). The appeal pertains to Mrs. Saloni Narang (the assessee). The Revenue is challenging the Tribunal's decision to delete a penalty imposed under Section 271(1)(c) of the Income Tax Act, 1961. The High Court noted that the respondent (assessee) was served with advance notice but did not appear. The Court also observed that identical issues have been entertained in a related appeal, ITA 437/2024. The Court admitted the appeal for hearing.

What were the issues?

1. Whether the Income Tax Appellate Tribunal was justified in deleting the penalty imposed under Section 271(1)(c) of the Income Tax Act, 1961, despite the assessee having deliberately concealed particulars of her income? The Revenue's contention is that the Tribunal erred in deleting the penalty under Section 271(1)(c) of the Income Tax Act, 1961, given the finding that the assessee had deliberately concealed her income. The judgment does not record any specific arguments made by the assessee at this stage, as none appeared on her behalf. The Revenue's argument is framed as the question of law itself.

Which sections of the Income-tax Act were involved?

Section 271(1)(c)

AI-generated summary — verify with the full judgment below

$~249 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 446/2024

PR. COMMISSIONER OF INCOME TAX-12, DELHI .....Appellant Through: Mr. Sanjay Kumar, SSC with Ms. Esha, Adv.

versus

MRS. SALONI NARANG

.....Respondent

Through: None

CORAM:

HON'BLE MR. JUSTICE YASHWANT VARMA

HON'BLE MR. JUSTICE RAVINDER DUDEJA

O R D E R %

20.08.2024 CM APPL. 47332-33/2024 Bearing in mind the disclosures made, the delay in filing and refiling the appeal is condoned.

The application shall stand disposed of.

ITA 446/2024 1. Notice. Although the respondent is stated to have been placed on advance notice, none has appeared on its behalf when the matter was called. Consequently, let learned counsel appearing for the appellant take steps for service upon the said respondent through all permissible modes including via approved courier service. 2. We take note of identical issues which have been entertained by us in ITA 437/2024. We consequently admit the appeal on the following question of law:- A. Whether the Income Tax Appellate Tribunal [“Tribunal”] justified in deleting of penalty imposed under Section 271(1)(c) of the Income Tax Act,1961 in spite of the This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 27/03/2026 at 13:34:49

fact that the assessee has deliberately concealed particulars of her income? 3. List again on 29.11.2024.

YASHWANT VARMA, J.

RAVINDER DUDEJA, J. AUGUST 20, 2024/neha This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 27/03/2026 at 13:34:49

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