INCOME TAX OFFICER, SANJAY PLACE vs. AMIT SHUKLA, KHANDARI
Facts
The Assessing Officer levied penalties under Sections 271D and 271E of the Income-tax Act, 1961, for Assessment Years 2013-14 to 2016-17. The CIT(Appeals) deleted these penalties after deleting the quantum additions. The ITAT reversed the CIT(Appeals)'s quantum findings, but the assessee has appealed to the High Court, where the quantum appeals are pending.
Held
The Tribunal condoned a 7-day delay in filing appeals. It held that the penalty appeals are dependent on the outcome of the quantum appeals before the High Court. Therefore, the penalty proceedings were remitted back to the Assessing Officer to await the High Court's decision on the quantum appeals and then initiate fresh penalty proceedings if necessary.
Key Issues
Whether penalties under Sections 271D and 271E can be sustained when the underlying quantum additions are still under appeal before the High Court.
Sections Cited
Section 271D, Section 271E
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, AGRA BENCH, AGRA
Before: SHRI S. RIFAUR RAHMAN & SHRI SUNIL KUMAR SINGH
IN THE INCOME TAX APPELLATE TRIBUNAL, AGRA BENCH, AGRA BEFORE : SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI SUNIL KUMAR SINGH, JUDICIAL MEMBER ITA Nos. 187 to 190, 175 to 176 & 191 to 192/Agr/2025 Assessment Years: 2013-14 to 2016-17
Income-tax Officr, Vs. Amit Shukla, 2/90, Kotla Ward 1(1)(1), Agra. House, Khandari, Agra. PAN :AMIPS4715Q (Appellant) (Respondent)
Assessee by Sh. Anurag Sinha, Advocate Department by Shri R.P. Maurya, CIT (A)-1/DR
Date of hearing 18.12.2025 Date of pronouncement 18.12.2025
ORDER PER BENCH:
At the outset, it is brought to our notice that all these appeals are challenging the deletion of penalties levied by the Assessing Officer u/s. 271E and 271D of the Income-tax Act, 1961 (“the Act” for short) for the
assessment years 2013-14 to 2016-17. 2. Since common issue is involved in all these appeals, the same were heard together and are being disposed of by this consolidated order
for the sake of convenience and brevity. 3. It is noticed that the appeals pertaining to assessment years 2013- 14, 2014-15 and 2016-17 have been filed delayed by 7 days. The
ITA Nos. 187 to 190, 175 to 176 & 191 to 192/Agr/2025
reasons for delay assigned in delay condonation applications are late
receipt of impugned orders from the office of CIT(Appeals), Kanpur and
huge pendency of time barring matters with the Assessing Officer. In the
interest of justice, the meager delay of 7 days in filing the appeals is
condoned.
The brief facts brought to our notice relevant to these appeals are,
aggrieved with the assessment orders, passed in quantum, as well as
penalty orders, levying penalties by the Assessing Officer, assessee
preferred appeals before the learned CIT(Appeals) and learned
CIT(Appeals) deleted the quantum and accordingly deleted all the
penalties involved in assessee’s appeals and decided the issues in
favour of the assessee.
Aggrieved with the above orders passed by learned CIT(Appeals)
in quantum appeals, Revenue preferred appeals before ITAT and the
ITAT has reversed the findings of learned CIT(Appeals). Against the
above orders of ITAT, assessee preferred appeals before Hon’ble High
Court and the Hon’ble High Court has admitted the appeals of the
assessee and pending adjudication.
Considering the above facts on record, the present penalty appeals
preferred by the Revenue are dependent upon the outcome of the
quantum appeals preferred by the assessee before the Hon’ble High 2 | P a g e
ITA Nos. 187 to 190, 175 to 176 & 191 to 192/Agr/2025
Court. That being the case, the present appeals, challenging the deletion
of penalties, are remitted back to the file of Assessing Officer with the
direction to follow the decision of the Hon’ble High Court on the quantum
appeals. Based on the above findings, the Assessing Officer is given
liberty to initiate the penalty proceedings afresh dependent upon the
outcome in assessee’s appeals pending before Hon’ble High Court, after
giving proper opportunity of being heard to the assessee.
In the result, all the appeals preferred by the Revenue are allowed
for statistical purposes.
Order pronounced in the open court on 18.12.2025 and reduced in writing on this 05 day of January, 2026. Sd/- Sd/- (SUNIL KUMAR SINGH) (S. RIFAUR RAHMAN) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 05.01.2026 *aks/- Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, Agra
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