Himanshu Sirohi vs Income Tax Officer

PER AMITABH SHUKLA, AM

This appeal filed by the Assessee is directed against the order of Ld. Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre, New Delhi, dated 25.11.2025 arising out of penalty order dated 26.06.2024 passed under section u/s 270A of the Act for the Assessment Year 2018-19. The word 'Act' herein this order would mean Income Tax Act, 1961.

We have noted that the issue under consideration is the imposition of penalty u/s 270A of the Act upon the assessee through order dated 26.06.2024 of the ld. Assessing Officer. At the outset, ld. Counsel for the assessee submitted that assessee was prevented by justified grounds for filing a comprehensive reply to the ld. CIT(A). It was also argued that its request for considering the decision in quantum appeal was also not exceeded. The ld. Counsel accordingly requested that the matter may be considered for remission back to the ld. CIT(A) for re-adjudicating the matter.

Ld. DR placed reliance upon the order of the lower authorities.

Heard and perused the material available on records. We have noted that the assessee had requested to Ld. CIT(A) for consideration of appellate decision in quantum appeal. The ld. CIT(A) however on para 5.1 of his order observed that assessee’s quantum appeal was dismissed on account of technical deficiencies of short fees. We have further noted that the order of ld. CIT(A) is not a speaking order and he has merely confirmed the penalty order by relying upon hypothesis postulated by the ld. Assessing Officer. Be that as it may be in the interest of justice, we deem it appropriate to set-aside the matter back to the ld. CIT(A) for re-adjudication de novo in accordance with law and after giving due opportunity of being heard to the assessee. The assessee shall be bound to comply with all the statutory notices issued by ld. CIT(A).

In the result, the appeal of the assessee is allowed for statistical purposes.