Loading judgment…
No AI summary yet for this case.
Income Tax Appellate Tribunal, DELHI BENCH, ‘E’: NEW DELHI
Before: SHRI C.N. PRASAD & SHRI NAVEEN CHANDRA
ORDER PER C.N. PRASAD, JM, These appeals are filed by the assessee against the order of the learned Commissioner of Income Tax (Appeals)-3, Gurgaon [hereinafter referred as “CIT(A)”] against common order of Ld. CIT(A)-3, Gurgaon dated 27.03.2025 for the A.Y. 2012-2013 and A.Y. 2014-15 in sustaining the penalty levied u/s. 271(1)(c) of the Act.
The learned Counsel for the assessee at the outset submitted that the additions made in the assessment framed u/s. 153A r.w.s. 143(3) for the assessment years under consideration i.e. 2012-13 and 2014-15 stands deleted by order of the Tribunal in & 3171/Del/2025 dated 22.09.2025 wherein the Tribunal held that the assessments framed u/s. 153A r.w.s. 143(3) are nonest in the eyes of law. A copy of the order of the Tribunal dated 22.09.2025 is placed on record.
The learned DR fairly accepted the position. 4. Heard rival contentions and perused the order of the Tribunal dated 22.09.2025 which is a common order for assessment years 2012-13 to 2019-20 in to 3176/Del/2025, wherein the Tribunal held that the assessments framed u/s. 153A r.w.s. 143(3) for A.Y. 2012-13 to 2019-20 are nonest in the eyes of law for want of valid approval under Section 153D of the Act. Since the assessments were quashed and held to be bad in law, the penalty levied on the basis of the additions made in the assessments cannot survive and, therefore, allowing these two appeals we direct the AO to delete the penalty levied u/s. 271(1)(c) of the Act for A.Y. 2012-13 and 2014-15. The grounds raised
by the assessee are allowed.
5. In the result, the appeals of the assessee are allowed. Order pronounced in the open court on 28.11.2025 /-- [NAVEEN CHANDRA] [C.N. PRASAD] ACCOUTNANT MEMBER JUDICIAL MEMBER Dated: 28.11.2025 NEHA , Sr.P.S.*