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Judgment
PER ANUBHAV SHARMA, JM:
This appeal is preferred by the assessee against the order dated 04.06.2025 passed u/s 270A of the Income Tax Act, 1961 (hereinafter referred as ‘the Act’) by the Assessment Unit, Delhi (hereinafter referred to as the Ld. AO).
At the time of hearing, the ld. AR has pointed out that the quantum appeal in ITA No.86/Del/2025 for AY 2020-21 stands allowed by order date 25.06.2025. The present appeal arises out of the penalty imposed u/s 270A of the Act. We are of the considered view that when the quantum addition has been quashed on the basis that there was error in exercising jurisdiction by expanding limited scrutiny case without due approval of the competent authority, then, no case for penalty u/s 270A of the Act survives. The appeal is allowed. The impugned penalty order is quashed.