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Judgment
PER S. RIFAUR RAHMAN, AM :
This appeal is filed by the assessee against the order of the Ld. Commissioner of Income-tax (Appeals)/National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as ‘ld. CIT(A)] dated 30.10.2025 for the Assessment Year 2020-21.
In this appeal, assessee has challenged the sustenance of penalty levied under section 270A(1)(d) of the Income-tax Act, 1961 (for short ‘the Act’) amounting to Rs.10,000/-.
At the outset before us, ld. counsel of the assessee submitted that the quantum addition in this case has been already deleted by ITAT vide order dated 27.01.2026 in ITA No.7482/Del/2025 for AY 2020-21 and a copy of the order is placed on record. Hence, this penalty u/s 271A(1)(d) levied does not survive. Ld. DR of the Revenue could not rebut this proposition. since quantum addition has been deleted, we delete the aforesaid penalty and allow the appeal of the assessee.
In the result, appeal filed by the assessee is allowed.