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Judgment
PER SATBEER SINGH GODARA, JM
This assessee’s appeal for assessment year 2015-16, arises against the Commissioner of Income Tax (Appeals)-6 [in short, the “CIT(A)”], Delhi’s order dated 26.11.2019 passed in case no. ITBA/PNL/F/271(1)(c)/2019-20/1021088850(1), involving proceedings u/s 143(3) of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’).
Heard both the parties at length. Case file perused.
Coming to the assesee’s instant appeal involving section 271(1)(c) penalty of Rs. 8,29,940/- arising as a result of GP estimating addition(s) etc, we sought to know the finality of the corresponding quantum proceedings in its case.
Faced with this situation, we are fairly informed by both the parties that the tribunal’s earlier lower co-ordinate bench orders in the assessee’s appeal ITA No. 9394/Del/2019 dated 19.05.2025 has already deleted the aforesaid quantum addition against the department. We are of the considered view in this factual backdrop that the impugned section 271(1)(c) penalty has no legs to stand being consequential in nature. Deleted in very terms therefore.
This assessee’s appeal is allowed.