BHAN BAI, BHILAI,DURG vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1), BHILAI, DURG

ITA 124/RPR/2025Status: DisposedITAT Raipur20 May 2025AY 2011-12Bench: SHRI PARTHA SARATHI CHAUDHURY (Judicial Member)15 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that since the substantive addition forming the basis for the penalty was quashed, the penalty itself does not survive. Therefore, the penalty imposed on the assessee is quashed.

What were the facts?

The assessee appealed against a penalty imposed under Section 271(1)(c) of the Income Tax Act. The penalty was levied based on a quantum addition that was subsequently deleted by the ITAT in a prior appeal.

What were the issues?

Whether a penalty can be sustained when the underlying addition has been deleted. The validity of the assessment order due to lack of proper jurisdiction was also a factor.

Which sections of the Income-tax Act were involved?

Section 271(1)(c)

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Income Tax Appellate Tribunal, RAIPUR BENCH “SMC”, RAIPUR

Before: SHRI PARTHA SARATHI CHAUDHURY

For Appellant: Shri Yogesh Sethia, CA
For Respondent: Dr. Priyanka Patel, Sr. DR
Hearing: 14.05.2025Pronounced: 20.05.2025

PER PARTHA SARATHI CHAUDHURY, JM

The captioned appeal preferred by the assessee emanates from the order of the Ld.CIT(Appeals)/NFAC, Delhi dated 19.01.2025 for the assessment year 2011-12 as per the following grounds of appeal:

“1. In the facts and circumstances of the case and in law, the learned Commissioner of Income Tax (Appeals) has erred in confirming the penalty of 24,964.600/- imposed u/s.271(1)(c) of the Income Tax Act, 1961 without going adequate

The order continues below.

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