SCHENKER INDIA PRIVATE LIMITED (SUCCESSOR OF SCHENKER INDIA PRIVATE LIMITED (PAN-AAACS8948J)),HARYANA vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 22(2), CR BUILDING, NEW DELHI
Income Tax Appellate Tribunal, DELHI BENCHES : B : NEW DELHI
Before: SHRI S. RIFAUR RAHMAN & SHRI ANUBHAV SHARMA
PER ANUBHAV SHARMA, JM:
These are appeals preferred by the Assessee against the orders dated
26.02.2025 of the Commissioner of Income-tax (Appeals), NFAC, Delhi
(hereinafter referred as Ld. First Appellate Authority or in short Ld. ‘FAA’) in appeals No.NFAC/2015-16/10194846 and NFAC/2016-17/10194850 arising out
ITAs No.2817 & 2818/Del/2025
of the appeals before it against the orders dated 29.09.2022 passed u/s 271B and 270A of the Income Tax Act, 1961 (hereinafter referred as ‘the Act’), respectively, by the IT Deptt., Circle-22(2), Delhi (hereinafter referred to as the Ld. AO).
On hearing both the sides, we find that amongst other grounds on the legality of the proceedings being conducted in case of a non-existing entity, it was submitted before us that the quantum proceedings have been set aside to the AO on the basis that assessee was also ex parte in the assessment proceedings.
In the light of the aforesaid facts and circumstances, as the quantum addition has been set aside to ld. AO for a fresh order, the present proceedings have arisen only out of assessment orders which no more exist, the substratum of the penalty orders gets demolished and thus are liable to be quashed. The appeals are accordingly allowed. However, this will not be embargo on fresh penalty proceedings, if initiated in consequence to the fresh assessment orders.
Order pronounced in the open court on 26.11.2025. (S. RIFAUR RAHMAN)
JUDICIAL MEMBER
Dated: 26th November, 2025. dk
ITAs No.2817 & 2818/Del/2025
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