RAJESH GUPTA,DELHI vs. ITO WARD 69 (1), DELHI

ITA 5293/DEL/2025Status: DisposedITAT Delhi14 January 2026AY 2018-19Bench: SHRI SATBEER SINGH GODARA (Judicial Member)1 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal considered the submissions and found merit in the assessee's arguments. It was held that the ingredients for imposing penalty under section 270A for under-reporting of income, stemming from mis-reporting, were not present in this case. The mistake was inadvertent, unintentional, and corrected promptly with taxes paid.

What were the facts?

The appeal was filed by the assessee against the order of the CIT(A) which upheld the penalty imposed by the Assessing Officer under section 270A of the Income Tax Act, 1961, for Assessment Year 2018-19. The penalty was imposed based on the assessment order dated 07.09.2021.

What were the issues?

Whether penalty under section 270A is leviable when the assessee's mistake was inadvertent, unintentional, and corrected promptly.

Which sections of the Income-tax Act were involved?

Section 270A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH, ‘E’: NEW DELHI

Before: SHRI SATBEER SINGH GODARA

For Respondent: Ms. Ankush Kalra, Sr. DR
Hearing: 14.01.2026Pronounced: 14.01.2026

PER AMITABH SHUKLA, AM,

This appeal filed by the assessee is against order dated 10.06.2025 of National Faceless Appeal Centre/learned Commissioner of Income Tax (Appeals), New Delhi, [hereinafter referred to as ‘ld. CIT(A)] arising out of assessment order dated 07.09.2021 passed u/s 270A of the Income Tax Act, 1961 pertaining to Assessment Year 2018-19. The word ‘Act’ herein this order would mean Income Tax Act, 1961. 2. The ld. Assessing Officer passed order dated 07.09.2021 under section 270A for AY 2018-19. The ld. AO, inter alia, after considering reply of the assessee on the issue, imposed the penalty. The ld. CIT(A) confirmed the penalty order concurring with the findings of the

The order continues below.

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