PARVEEN TAYAL,FARIDABAD HARYANA vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 2, FARIDABAD HARYANA
Income Tax Appellate Tribunal, DELHI BENCH ‘G’: NEW DELHI
Before: SHRI SATBEER SINGH GODARA & SHRI MANISH AGARWAL
PER MANISH AGARWAL, AM:
Both the captioned appeals are filed by the assessee against the common orders passed by Learned Commissioner of Income Tax (Appeals)- 03, Gurgoan
[CIT(A) in short] dated 31.01.2025 for Assessment Years 2017-18 and 2018-19
confirming the levy of penalty u/s 270A of the Income Tax Act, 1961 (the Act).
Heard the parties. On perusal of records, we find that the quantum appeals for the captioned Assessment Years i.e. AY 2017-18 and 2018-19 are decided by the Co-ordinate Bench of ITAT, Delhi by a common order in ITA Nos.1924 to 1928/Del/2025 for AY 2013-14, AY 2016-17 to AY 2019-20 respectively wherein the coordinate bench has quashed the assessment orders passed u/s 153A r.w.s. 144 of the Act on the ground of validity of the approval granted u/s 153D of the Act vide Parveen Tayal vs. DCIT order dated 15.10.2025. The present appeals before us have been filed by Assessee against the imposition of penalty u/s 270A of the Act.
Since, the Co-ordinate Bench of ITAT, Delhi has already quashed the assessment orders passed u/s 153A r.w.s. 144 of the Act wherein penalty proceedings u/s 270A were initiated thus the penalty levied by the Assessing Officer has no legs to stand and therefore, the same is hereby deleted. All the grounds of appeal in both the captioned appeals are allowed.
In the result, the appeals filed by the Assessee are allowed. Order pronounced in the open Court on 18.12.2025. (SATBEER SINGH GODARA) (MANISH AGARWAL) JUDICIAL MEMBER ACCOUNTANT MEMBER
Dated: 19.12.2025
PK/Sr. Ps