ANSHU PRIYADARSHINI,DWARKA vs. WARD NO. 43(4), NEW DELHI

आयकर अपीलीय अधिकरण
धिल्ली पीठ “एस एम सी”, धिल्ली
श्री धिकास अिस्थी, न्याधयक सिस्य

IN THE INCOME TAX APPELLATE TRIBUNAL
DELHI BENCH “SMC”, DELHI
BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER
आअसं.7351/धिल्ली/2025 (नि.व. 2011-12)
Anshu Priyadarshini,
Flat No.532, Excellence Apartments, Plot No.4,
Sector-18A, Dwarka, Delhi 110078
PAN: AKRPP-8355-N

...... अपीलार्थी/Appellant
बिाम Vs.

Income Tax Officer, Ward-43(4),
R. No. 2611, 26th floor, E-2 Block, Civic Centre,
Delhi 110002

..... प्रनिवादी/Respondent

अपीलार्थी द्वारा/Appellant by : Shri Abhinarayan Mishra, Advocate
प्रधििािीद्वारा/Respondent by : Shri Keshav Kishore Anand, Sr. DR

सुिवाई की निथर्थ/ Date of hearing

:
17/12/2025

घोषणा की निथर्थ/ Date of pronouncement
:
17/12/2025

आदेश/ORDER

PER VIKAS AWASTHY, JM:

This appeal by the assessee is directed against the order of Commissions of Income Tax-(Appeals) (hereinafter referred to as ‘the CIT(A)’) dated 18.09.2025
confirming penalty levied u/s.271(1)(C) of the Income Tax Act, 1961(hereinafter referred to as ‘the Act’), for AY 2011-12. 2. Shri Abhinarayan Mishra, appearing on behalf of the assessee submitted that the Tribunal in assessee’s appeal on merits in ITA 1576/Del/2024 vide order
14.08.2024 has restored the case back to the Assessing Officer (AO) for de-novo assessment. The present appeal is in respect of penalty levied by the AO on the additions made in assessment order dated 15.12.2018 passed u/s.144/147 of the 2
Act. Since, the assessment order has been set aside by the Tribunal, the penalty proceedings arising therefrom would not survive.
3. Shri Keshav Kishore Anand, representing the department fairly stated that the Tribunal has restored the matter back to the AO for denovo assessment.
4. Both sides heard. It is an admitted fact that the Tribunal in ITA
1576/Del/2024 for AY 2011-12 vide order dated 14.08.2024 has restored case of the assessee to AO for denovo assessment. Since, the substratum for levy of penalty has eroded the penalty would not survive.
5. In the result, impugned order is set aside and appeal of the assessee is allowed.
Order pronounced in the open court on Wedne ay the 17th day of December, 2025. (VIKAS AWASTHY)

न्यानयक सदस्य/JUDICIAL MEMBER
धिल्ली/Delhi, ददिांक/Dated 29/12/2025

NV/-
प्रतिलिपि अग्रेपििCopy of the Order forwarded to :
1. अपीलार्थी/The Appellant ,
2. प्रनिवादी/ The Respondent.
3. The PCIT/CIT(A)
4. ववभागीय प्रनिनिथि, आय.अपी.अथि., दिल्ली /DR, ITAT, धिल्ली
5. गार्ड फाइल/Guard file.

3
BY ORDER,
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(Asstt.