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Judgment
ORDER
This assessee’s appeal for Assessment Year 2017-18 arises against the Commissioner of Income T ax(Appeals)/National Facele ss Appeal Centre (for short, ‘CIT(A)/NFAC’), Delhi’s DIN & order No. ITBA/NFAC/S/250/2025-26/1085096022(1), dated 23.01.2026, involving proceedings u/s 270A of the Income Tax Act, 1961; hereinafter referred to as, “the Act”.
Heard both the parties at length. Case file perused.
It emerges at the outset that we hardly need to delve with the relevant factual matrix herein at length so far as the assessee’s sole substantive ground canvassed in the instant appeal directed against both the learned lower authorities’ respective findings levying the sectio n 270A “under re por ting” penalty o f Rs. 1,35,59,985/- is concerned.
This is for the precises reasons that we are informed by both the parties that this tribunal’s “quantum” order passed in the assessee’s appeal ITA No. 4670/Del/2025 dated 15 .12.2025 (pages 16 to 18 of the paperbook) has restored the matter back to the learned CIT(A) for his afresh appropr iate adjudication. We are of the considered view in this factual backdrop that the assessee’s instant section 270A penalty appeal also deserves to follow the same being consequential in nature. Ordered accordingly.
All other remaining issues between the parties are kept open at this stage.
This assessee’s appe al is allowed for statistical purposes.