RAMA UNIVERSITY UTTAR PRADESH,KANPUR, UTTAR PRADESH vs. THE ASSESSMENT UNIT, DELHI

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ITA 3983/DEL/2025Status: DisposedITAT Delhi29 October 2025AY 2020-21Bench: SHRI ANUBHAV SHARMA (Judicial Member), SHRI NAVEEN CHANDRA (Accountant Member)2 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that since the quantum addition was quashed due to error in exercising jurisdiction, the penalty under Section 270A cannot survive. Therefore, the appeal was allowed and the penalty order was quashed.

What were the facts?

The assessee is in appeal against a penalty order passed under Section 270A of the Income Tax Act, 1961. The penalty was imposed for the Assessment Year 2020-21.

What were the issues?

Whether penalty under Section 270A can survive when the underlying quantum addition has been quashed.

Which sections of the Income-tax Act were involved?

Section 270A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCHES: G : NEW DELHI

Before: SHRI ANUBHAV SHARMA & SHRI NAVEEN CHANDRA

For Appellant: Shri Ashutosh Thakur, Advocate
For Respondent: Shri Rajesh Kumar Dhanesta, Sr. DR
Hearing: 07.10.2025Pronounced: 29.10.2025

Assessment Year: 2020-21 Rama University, Vs The Assessment Unit, 100, Rama City, Delhi. GT Road, Mandhana, Kanpur Dehat. PAN: AADTR0638L (Appellants) (Respondents) Assessee by : Shri Ashutosh Thakur, Advocate Revenue by : Shri Rajesh Kumar Dhanesta, Sr. DR Date of Hearing : 07.10.2025 Date of Pronouncement : 29.10.2025 ORDER

PER ANUBHAV SHARMA, JM:

1.

This appeal is preferred by the assessee against the order dated 04.06.2025 passed u/s 270A of the Income Tax Act, 1961 (hereinafter referred as ‘the Act’) by the Assessment Unit, Delhi (hereinafter referred to as the Ld. AO).

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