MEHUL PRAVINCHANDRA SHETH ,MUMBAI vs. DCIT, C.C 1(2), MUMBAI

ITA 4702/MUM/2025Status: DisposedITAT Mumbai05 March 2026AY 2019-207 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the Assessing Officer (AO) levied penalty under section 270A without passing a speaking order on the assessee's application for immunity under section 270AA. Following a coordinate bench, the Tribunal ruled that if the assessee fulfills the conditions for immunity, the AO must grant it, and failure to do so vitiates the penalty.

What were the facts?

The assessee's case was reopened under section 147, leading to additions and subsequent penalty proceedings under section 270A. The assessee filed Form No. 68 seeking immunity from penalty under section 270AA after discharging the tax liability.

What were the issues?

Whether penalty under section 270A is sustainable when assessee complied with section 270AA conditions and AO failed to pass a speaking order on immunity application.

Which sections of the Income-tax Act were involved?

Section 10(13A),Section 80GGC,Section 143(3),Section 147,Section 250,Section 270A,Section 270AA,Section 270AA(2),Section 270AA(4),Section 270A(9)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, MUMBAI BENCH “F”, MUMBAI

Before: SHRI ANIKESH BANERJEE & SHRI GIRISH AGRAWAL

For Appellant: Shri Vijay Mehta
For Respondent: Shri Sushil B. Shende (Sr DR)
Hearing: 10/02/2026Pronounced: 05/03/2026

Per: Anikesh Banerjee (JM): The instant appeal of the assessee filed against the order of the Ld.

Commissioner of Income Tax Appeal-47, Mumbai [for brevity ‘the Ld. CIT(A)], order passed under section 250 of the Income Tax Act 1961 (for brevity ‘the Act') for assessment year 2019-20, date of order 29.05.2025. The impugned order emanated from the order of the Assessment Unit Income-tax Department (for brevity the 'Ld. AO') order passed under section 270A of the Act date of order 20.02.2024. 2. The brief facts of the case are that the aassessee is a salaried individual employed with “Trejhara Solutions Limited' during the year. The assessee filed its origin

The order continues below.

Read the full judgment

A free account opens 10 full judgments a month. Re-reading one you have already opened does not count again.

Create a free accountSign in

See plans and prices

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.

More judgments on Section 10(13A)

All 68 judgments and leading authorities on Section 10(13A) →

Recent GST High Court judgments

Search GST case law →