ANUBHA BANSAL,DELHI vs ACIT, CENTRAL CIRCLE-10(1), DELHI

Income Tax Appellate Tribunal, DELHI BENCH ‘B’, NEW DELHI

Before: Sh. Satbeer Singh Godara & Sh. Manish Agarwal

For Appellant: Dr. Kapil Goel, Adv.

For Respondent: Sh. Rajesh Kumar Dhanesta, Sr. DR

Hearing: 13.10.2025Pronounced: 13.10.2025

Per Satbeer Singh Godara, Judicial Member:

This assessee’s appeal for Assessment Year 2015-16, arises against the CIT(A)/NFAC, Delhi’s DIN & order No.
ITBA/NFAC/S/250/2024-25/1074272588(1) dated
10.03.2025, in proceedings u/s 271(1)(c) of the Income Tax Act, 1961 (in short “the Act”).

Heard both the parties at length. Case file perused.

Coming to the assessee’s sole substantive ground pleaded in the instant appeal challenging both the learned lower authorities’ action imposing section 271(1)(c) penalty of Rs.76,80,559/-, it transpires at the outset that the tribunal’s Anubha Bansal

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order in her quantum appeal ITA No. 2314/Del/2019 dated
19.09.2025 has already deleted the corresponding quantum addition; and, therefore, it is concluded that the impugned penalty has no legs to stand being consequential in nature. The same is directed to be deleted in very terms.

This assessee’s appeal is allowed. Order Pronounced in the Open Court on 13/10/2025. (Manish Agarwal) (Satbeer Singh Godara) Accountant Member Judicial Member Dated: 13/10/2025 *Subodh Kumar, Sr. PS*

ANUBHA BANSAL,DELHI vs. ACIT, CENTRAL CIRCLE-10(1), DELHI