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Judgment
PER SATBEER SINGH GODARA, JM
This assessee’s appeal for assessment year 2018-19, arises against the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre [in short, the “CIT(A)/NFAC”], Delhi’s DIN and order no. ITBA/NFAC/S/250/2025-26/1078907655(1), dated 25.07.2025 involving proceedings under section 271AAC(1) of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’). Case called twice. None appears at the assessee/respondent’s behest. It is accordingly proceeded ex-parte.
It next transpires with the able assistance coming from the Revenue side that its sole substantive grievance herein seeks to revive section 271AAC(1) penalty of Rs.1,74,78,000/-; levied in the Assessing Officer’s penalty order dated 08.01.2022 and deleted in the lower appellate discussion.
That being the case, the Revenue could hardly dispute that this tribunal’s latest order dated 11th March, 2026 has already rejected its quantum appeal ITA No.5528/Del/2025 itself seeking to revive Assessing Officer’s corresponding quantum addition. We thus conclude that the impugned section 271AAC(1) penalty has no legs to stand in other words. The Revenue’s instant sole substantive ground stands rejected for the very precise reason.
This Revenue’s appeal is dismissed.