JCIT(OSD), BATHINDA vs. GANESH RICE MILLS, MUKTSAR

ITA 251/ASR/2025Status: DisposedITAT Amritsar06 April 2026AY 2014-156 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal noted that the quantum additions forming the basis for the penalty were quashed. While the Revenue mentioned a pending High Court appeal against the quantum deletion, they failed to provide proof. The Tribunal held that deciding on penalty while the quantum is disputed is premature.

What were the facts?

The Revenue appealed against the deletion of penalty under Section 271(1)(c) by the CIT(A). The penalty was levied on additions made by the AO which were subsequently deleted by the ITAT. The assessee argued that with no quantum additions, no penalty could be sustained.

What were the issues?

Whether penalty under Section 271(1)(c) can be sustained when the underlying quantum additions have been deleted by the ITAT, despite a pending appeal before the High Court.

Which sections of the Income-tax Act were involved?

Section 250,Section 271(1)(c)

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Cases cited in this judgment(3)Show list

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Income Tax Appellate Tribunal, AMRITSAR BENCH, AMRITSAR

Before: SH. UDAYAN DASGUPTA & SH. KRINWANT SAHAY

Hearing: 19.02.2026

Per Udayan Dasgupta, J.M.:

This appeal is filed by the revenue against the order of the ld. CIT (A) NFAC, Delhi dated 04.03.2025 passed u/s 250 of the Income Tax Act, 1961(henceforth the Act) which has emanated from the penalty order passed u/s 271(1)(c) of the Income

Tax Act, 1961 dated 25.03.2019. 2 Assessment Year: 2014-15

2.

There is no appearance by the assessee in course of hearing on repeated calls

neither physically or virtually, but the assessee has filed a written submission praying

for deletion of penalty imposed u/s 271(1) ( c ) of the Act amounting to Rs.5.30 crores,

by the DCIT , Circle –

The order continues below.

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