BABU SINGH,GAUTAM BUDDHA NAGAR vs. ASSESSMENT UNIT, DELHI

ITA 3440/DEL/2025Status: DisposedITAT Delhi30 September 2025AY 2015-163 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that since the assessment order under which the satisfaction for penalty initiation was recorded has been set aside, the consequent penalty order is also liable to be cancelled. The Assessing Officer was directed to delete the penalty.

What were the facts?

The assessee's assessment order was set aside by the CIT(A) for fresh assessment. A penalty was levied under Section 271(1)(b) for non-compliance with statutory notices during the original assessment proceedings.

What were the issues?

Whether a penalty levied under Section 271(1)(b) can sustain when the assessment order, which formed the basis for penalty initiation, has been set aside.

Which sections of the Income-tax Act were involved?

Section 271(1)(b),Section 142(1),Section 147,Section 144,Section 144B,Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘E’: NEW DELHI

For Appellant: Shri Udham Singh, Adv
For Respondent: Shri Shyam Manohar Singh, Sr. DR
Hearing: 25/09/2025Pronounced: 30/09/2025

PER MANISH AGARWAL, AM: This appeal is filed by the assessee against the order of the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi [CIT(A), in short] dated 10.03.2025 in Appeal No. NFAC/2014-15/10297028 arising out of order passed u/s 271(1)(b) of the Act, 1961 (hereinafter referred as ‘the Act’) dated 20.09.2023 for Assessment Year 2015-16. 2. Brief facts of the case are that the assessment of the assessee was completed vide order dated 21.03.2023 passed u/s 147/144 r.w.s 144B of the Act wherein the penalty proceedings u/s 271(1)(b) were initiated for non-compliance of the statutory notices. Thereafter, the AO proceeded with pending penalty proceedi

The order continues below.

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