Vidushi Tayal vs Income Tax Officer

Per Raj Kumar Chauhan, Judicial Member:

This appeal is directed against the order dated 06.01.2026 of ld. CIT(A)/NFAC , Delhi passe d u/s 250 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) for A.Y. 2009-10 wherein, the penalty order dated 19.03.202 0 passed u/s 271(1)(c) has been co nfirmed.

At the thre shold , it is noticed that the penalty in dispute has been sustained by the Ld. C IT(A) primarily o n the basis of quantum addition made by the Assessing Officer which has been confirmed by the order of the ld. CIT(A) dated 03.11.2025. However, during the course of hear ing, the ld. AR brought to our notice that against the very quantum appellate order dated 03.11.2025, the assessee preferred an appeal before this Tribunal in IT A No. 855/Del/2026 and the Co-ordinate Bench of ITAT Delhi vide its order dated 20.05.2026 has restored the quantum appeal to the file of the ld. CIT(A) for fresh adjudication after affording an effective opportunity of hearing to the assessee. Since the quantum additio n has been restored back to the file o f the ld. CIT(A) for fresh adjudication, thus the penalty in dispute is not sustainable in the eyes of law at this juncture, therefore , the impugned order dated 6.1.2026 is set aside and the matter is restored back to the file of the ld. C IT( A) for fresh adjudicatio n, in accordance with law, after giving adequate opportunity of hearing to the assessee.

In the result, the appeal of the assessee is allowed for statistical purposes.