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Judgment
PER SATBEER SINGH GODARA, JM
This assessee’s appeal for assessment year 2017-18, arises against the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre [in short, the “CIT(A)/NFAC”], Delhi’s order dated 15.01.2026, passed in DIN and order No .ITBA/NFAC/S/ 250/ 2025-26/ 1084807385(1), involving proceedings under section 270A of the Income-tax Act, 1961; hereinafter referred to as ‘the Act’.
Heard both the parties. Case file perused.
Coming to the assessee’s solitary substantive ground raised in the instant appeal challenging both the learned lower authorities’ action levying section 270A penalty of Rs. 3,58,624/-in the Assessing Officer’s order dated 30.06.2025 as upheld in the lower appellate discussion, we note at the outset that he has already succeeded in his corresponding quantum appeal ITA No. 4778/Del/2025 decided on 22.09.2025 quashing the assessment itself.
This clinching factual position has gone unrebutted from the revenue side. We thus conclude that the impugned section 270A penalty has no legs to stand. It is hereby deleted in very terms.
This assessee’s appeal is allowed.