INCOME TAX OFFICER, SANJAY PLACE vs. AMIT SHUKLA, KHANDARI

ITA 177/AGR/2025Status: DisposedITAT Agra18 December 2025AY 2017-18Bench: SHRI S. RIFAUR RAHMAN (Accountant Member)1 pages
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What did the Tribunal hold?

The present penalty appeal is remitted back to the Assessing Officer, who is directed to follow the decision of the High Court on the quantum appeal. The Assessing Officer is permitted to initiate penalty proceedings afresh after the High Court's decision, ensuring the assessee is given a proper opportunity to be heard.

What were the facts?

The Revenue challenged a penalty levied by the Assessing Officer. The assessee had appealed to the CIT(Appeals), who deleted both the quantum and the penalty. The ITAT reversed the CIT(Appeals)'s order, and the assessee then appealed to the High Court, which admitted the appeal. The current penalty appeal by the Revenue is dependent on the outcome of the High Court's decision on the quantum appeal.

What were the issues?

Whether the penalty levied under section 271D is sustainable in light of the ongoing High Court appeal on the quantum aspect?

Which sections of the Income-tax Act were involved?

Section 271D

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AGRA (SMC

Before: SHRI S. RIFAUR RAHMAN

For Respondent: Shri R.P. Maurya, CIT (A)-1/DR
Hearing: 18.12.2025Pronounced: 18.12.2025

At the outset, it is brought to my notice that in this appeal, the Revenue has challenged the penalty levied by the Assessing Officer u/s. 271D of the Income-tax Act, 1961 (“the Act” for short) for the assessment years 2017-18. 2. The brief facts brought to my notice relevant to this appeal are, aggrieved with the assessment order, passed in quantum, as well as impugned penalty order, levying penalties by the Assessing Officer, assessee preferred appeal before the learned CIT(Appeals) and learned CIT(Appeals) deleted the quantum and accordingly deleted the penalty levied by the Assessing Officer and decided the issue in favour of the assessee.

3.

Aggrieved with the above order passed by learned CIT(Appeals) in quantum appeal, Revenue preferred appeal before ITAT and the

The order continues below.

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