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Judgment
PER MADHUMITA ROY, JM:
Both the appeals filed by the assessees are directed against the penalty ordersboth dated 23.02.2026 passed by the Commissioner of Income-tax (Appeals), Delhi-1 under Section 250 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) arising out of the Assessment Orders both dated 23.02.2026 passed by the Ld. AO under Section 272A(2)(e)and 271(1)(c) of the Act respectively for Assessment Year 2011-12.
At the time of hearing of the matter, the Ld. Counsel appearing for the assessee stated that the Co-ordinate Bench of the Tribunal on 03.06.2026 has allowed the quantum appealspreferred by the assessees for statistical purposes, the copies whereof are also furnished before us. Thus, the orders impugned under Section 271A(2)(e) of the Act for A.Y 2011-12 become infructuous as further stated by the Ld. AR.
Thus, having regard to the fact of quantum appeals being set aside to the file of the Ld. A.O. the impugned penalty orders become infructuous and, therefore, both the appeals are dismissed as infructuous.