Amrik Singh Through Legal Heir Kawalpreet Kaur vs ACIT

PER MANISH AGARWAL, AM :

The present appeal has been filed by the assessee against the order passed by Ld. CIT(A) u/s 250 r.w.s. 254 of the Act dated 25.04.2024 passed against the levy of penalty u/s 271D of the Act vide order dated 01.02.2017. At the outset, it is observed that Ld. CIT(A) has decided the present appeal in terms of the directions given by the Co-ordinate “C” Bench of ITAT, Delhi where the Co-ordinate Bench has restored back the appeal filed by the assessee to the file of Ld. CIT(A) and direct to decide the appeal afresh.

At the time of hearing, no one attended the proceedings on behalf of the assessee nor any adjournment application was filed. Therefore, the appeal of the assessee is adjudicated on the basis of material available on record and in the absence of the assessee.

From the records, it is observed that another appeal against the same order passed u/s 271D of the Act was filed by the assessee before the Co-ordinate Bench of Tribunal in ITA No.1750/Del/2023 with a delay of 02 months. The Co-ordinate Bench vide its order dated 15.05.2024 has condoned the delay and restored the appeal to the file of Ld. CIT(A) for denovo adjudication. It is relevant to state that the order of the Co-ordinate “A” Bench of Delhi ITAT in ITA No.1750/Del/2023 was passed on 15.05.2024 which is subsequent to the date of order of Ld.CIT(A) challenged before us in the present appeal. Thereafter other connected matters are examined and facts noticed are as under:

That the assessee has filed an appeal before the Tribunal against the order passed u/s 143(3) dated 29.12.2016 ld. CIT(A) which was dismissed vide order dated 31.08.2018 by Ld. CIT(A), Ghaziabad.

Against the said order, an appeal was filed before the Co-ordinate Bench in ITA No.1749/Del/2023 and the said appeal was withdrawn by the assessee and accordingly, this appeal filed by the assessee was dismissed as withdrawn in terms of order dated 11.10.2023 by the coordinate bench.

Thereafter, against the same order of Ld.CIT(A), Ghaziabad dated 31.08.2018, another appeal was filed by the assessee before the Tribunal belatedly alongwith a petition for condonation of delay which was decided in ITA No.1366/Del/2025 wherein vide order dated 18.03.2026, the Co-ordinate Bench has condoned the delay in filing the appeal before Ld.CIT(A) and restored the same to the file of Ld. CIT(A) to decide the appeal on merits.

This clearly shows that the assessee is playing mischief with the Tribunal wherein multiple appeals were filed against one order despite of the facts that the same was withdrawn by assessee himself.

As observed above, two separate appeals were filed against the order passed by ld. CIT(A) confirming the penalty u/s 271D of the Act where first appeal was remanded back to the file of ld. CIT(A) and consequently. Ld. CIT(A) has passed the order which is in appeal before us. The second appeal filed by the assessee was decided in ITA No. 1750/Del/2023 vide order dt. 15.5.2024. In view of these facts, present appeal filed by the assessee against the order passed by Ld. CIT(A) dated 25.04.2024 is not maintainable and thus dismissed.

Registry is directed to brought this appeal to the notice of Hon’ble Vice President, Delhi Zone of ITAT for necessary action in the matter.

In the result, appeal of the assessee is dismissed.