M/S YASHRAJ ESTATES PRIVATE LIMITED,NEW DELHI vs. ASSESSING OFFICER, NEW DELHI

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ITA 8741/DEL/2025Status: DisposedITAT Delhi11 March 2026AY 2011-12Bench: Ms. MADHUMITA ROY (Judicial Member), SHRI AMITABH SHUKLA (Accountant Member)1 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that given the Coordinate Bench's decision allowing the quantum appeal for the same assessment year, the penalty proceedings under Section 271(1)(c) became infructuous and the appeal was dismissed.

What were the facts?

The assessee's appeal is against the order of the CIT(A) which upheld the assessment order passed by the DCIT under Section 271(1)(c) of the Income Tax Act, 1961 for Assessment Year 2011-12.

What were the issues?

Whether penalty proceedings under Section 271(1)(c) are infructuous when the underlying assessment has been decided in favour of the assessee by a higher authority.

Which sections of the Income-tax Act were involved?

Section 250,Section 271(1)(c)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCHES : A : NEW DELHI

Before: Ms. MADHUMITA ROY

For Appellant: Shri Rajeshwar Painuly, CA
For Respondent: Shri Nitin Kumar Jaiman, Sr. DR
Hearing: 03.03.2026Pronounced: 11.03.2026

(Appellant) (Respondent) Assessee by : Shri Rajeshwar Painuly, CA Revenue by : Shri Nitin Kumar Jaiman, Sr. DR Date of Hearing : 03.03.2026 Date of Pronouncement : 11.03.2026 ORDER PER MADHUMITA ROYA, JM:

The instant appeal filed by the assessee is directed against the order dated 28.10.2025 of the ld. Commissioner of Income-tax (Appeals)-27, New Delhi [hereinafter referred to as the Ld. CIT(A)] u/s 250 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) arising out of the assessment order dated 26.03.2022 passed by the DCIT, Central Circle-17, Delhi (hereinafter referred to as ‘the ld. AO’) under Section 271(1)(c) of the Act for Assessment Year 2011- 12.

2.

Having regard to the order passed by the Coordinate Bench in for AY 2011-12, allowing the quantum appeal preferred by the assessee, the impugned proceedings u/s 271(1)(c) of the Act against the assessee before us is found to be infructuous and, hence, the appeal is dismissed as infructuous.

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