C.SELVARAJ,COIMBATORE vs. ACIT, COIMBATORE
What did the Tribunal hold?
The Tribunal noted that the revenue's appeal against the deletion of penalty was dismissed by the Tribunal due to low tax effect, rendering the first appellate authority's order final. Therefore, the current appeal was rendered infructuous.
What were the facts?
The assessee challenged a revisional order passed by the Principal Commissioner of Income Tax. The revisional authority had directed the levy of penalty under Section 271(1)(c), which had previously been deleted by the first appellate authority.
What were the issues?
Whether a revisional order directing penalty levy is sustainable when the penalty has already been deleted and the revenue's appeal against that deletion has been dismissed.
Which sections of the Income-tax Act were involved?
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, ‘A’ BENCH, CHENNAI
Before: HON’BLE SHRI MAHAVIR SINGH & HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM
आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. By way of this appeal, the assessee challenges the revisional jurisdiction u/s. 263 of the Act as exercised by learned Principal Commissioner of Income Tax-1, Coimbatore [Pr.CIT] vide order dated 29-03-2017. 2. The Ld. AR, at the outset, submitted that revisional authority directed for levy of penalty u/s 271(1)(c) which has already been deleted by first appellate authority. Further, the appeal of the revenue against that order has already been dismissed by the Tribunal on low tax effect. Therefore, the order of learned first appellate authority has attained finality. The Ld. AR, accordingly, submitted that this appeal has been rendered infructuous. 3. In view of the forgoing, the appeal stands dismissed as infructuous. Order pronounced on 05th September, 2022.
More judgments on Section 263
- Gillette India Limited, Mumbai vs Principal Commissioner of Income Tax, JaipurITA 1316/JPR/2026[2018-19]Status: Disposed16 Oct 2026AY 2018-19
- Neo Structo Construction P. Ltd., Ahmedabad vs The Pr. CIT- 3, AhmedabadITA 1216/AHD/2026[2015-2016]Status: Disposed16 Oct 2026AY 2015-2016
- Vimal Harilal Baldania, Gandhidham vs The ITO Ward 2, GandhidhamITA 770/RJT/2025[2017-18]Status: Disposed15 Oct 2026AY 2017-18
- J.D. Marketing, Kolkata vs ITO, Ward 37(1), KolkataITA 1493/KOL/2026[2015-2016]Status: Disposed15 Oct 2026AY 2015-2016
- J.D. Marketing, Kolkata vs ITO, Ward 37(1), KolkataITA 1492/KOL/2026[2013-2014]Status: Disposed15 Oct 2026AY 2013-2014
Recent GST High Court judgments
Search GST case law →- M/S.Sri Satya Sai Constructions vs. The State Of Andhra PradeshAndhra Pradesh · 27 Oct 2026
- M/S. Sikka Motors PVT LTD vs. Union Of INDIA & Anr.Delhi · 27 Oct 2026
- Shri Yaras Suresh Babu Prabhu Kumar vs. The Union Of INDIATelangana · 27 Oct 2026
- Santa Singh vs. SuperintendentUttarakhand · 27 Oct 2026
- Azaad Builders vs. Assistant Commissioner SGSTUttarakhand · 27 Oct 2026