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Income Tax Appellate Tribunal, DELHI BENCH ‘H’, NEW DELHI
Before: Sh. C. M. GargDr. B. R. R. Kumar
ORDER
Per Dr. B. R. R. Kumar, Accountant Member:
The present appeal has been filed by the assessee against the order of ld. PCIT, Ghaziabad dated 05.03.2021.
The order of the ld. PCIT directing the AO to levy penalty u/s 271(1)(c) of the Act dated 05.03.2021. The provision of section 275(1A) reads as under:
“275. 15[(1)] No order imposing a penalty under this Chapter shall be passed— 16[(a) in a case where the relevant assessment or other order is the subject-matter of an appeal to the 17[***] Commissioner (Appeals) under section 246 18[or section 246A] or an appeal to the Appellate Tribunal under section 253, after the expiry of the financial year in which the proceedings, in the course of which action for the imposition of penalty has been initiated, are completed19, or six months from the end of the month in which the order of the 20[***] Commissioner (Appeals) or, as Sri Chaudhary the case may be, the Appellate Tribunal is received by the Chief Commissioner or Commissioner, whichever period expires later: [Provided that in a case where the relevant assessment or other order is the subject-matter of an appeal to the Commissioner (Appeals) under section 246 or section 246A, and the Commissioner (Appeals) passes the order on or after the 1st day of June, 2003 disposing of such appeal, an order imposing penalty shall be passed before the expiry of the financial year in which the proceedings, in the course of which action for imposition of penalty has been initiated, are completed, or within one year from the end of the financial year in which the order of the Commissioner (Appeals) is received by the Chief Commissioner or Commissioner, whichever is later;]”
As per the provision of section 275(1A) of the Act, the due date for levy of penalty was 30.09.2021. It has been brought to our notice that no order has been passed by the AO till date. Hence, order passed u/s 263 becomes infructuous as non- implemented by the AO and hence, dismissed.
In the result, the appeal of the assessee is allowed. Order Pronounced in the Open Court on 31/07/2023.