KAWATRA TENT & CATERERS PRIVATE LIMITED,NEW DELHI V. DCIT, CC-16, NEW DELHI, NEW DELHI

ITA 6299/DEL/2025

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Kawatra Tent & Caterers Private Limited appealed against the penalties levied under various sections of the Income Tax Act for the assessment years 2013-14 to 2019-20. The penalties were initially imposed following the assessment orders for these years. However, a co-ordinate bench of the tribunal had earlier quashed these assessment orders due to issues related to the mechanical approval process under section 153D of the Act. Given that the assessment orders, which were the basis for the penalties, were quashed, the tribunal found no grounds to uphold the penalties and thus quashed them.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 841723 (ITAT-DELHI)
• Duration Of Justice: 4 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-02-2026
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2013-2014
• Appeal Filed On: 06-10-2025
• Laws Referred To: Section 271(1)(c) of the Income Tax Act, Section 270A of the Income Tax Act, Section 271AAB of the Income Tax Act, Section 153D of the Income Tax Act, Section 153A of the Income Tax Act, Section 143(3) of the Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: MANOJ GUPTA; KUNDAN
• Section: 271(1)(c)

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’: NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No.6299/DEL/2025 (ASSESSMENT YEAR 2013-14) ITA No.6300/DEL/2025 (ASSESSMENT YEAR 2017-18) ITA No.6301/DEL/2025 (ASSESSMENT YEAR 2018-19) ITA No.6302/DEL/2025 (ASSESSMENT YEAR 2019-20 Kawatra Tent & Caterers Private Limited, 5/108, Subhash Nagar, New Delhi-110027. PAN-AAECK2061L Vs. DCIT, CC-16, New Delhi. (Appellant) (Respondent) Assessee by Shri Manoj Gupta, CA & Sh. Kundan Wahi, CA and Sh. Aditya Jagia, Adv. Department by Shri Jitender Singh, CIT- DR Date of Hearing 18.02.2026 Date of Pronouncement 25.02.2026 O R D E R PER BENCH: All the four appeals filed by the assessee against the levy of penalty u/s 271(1)(c) of the Act for AY 2013-14, 270A for AY 2017-18, 271AAB for AY 2018- 19 and AY 2019-20. 2. At the outset, it is submitted that appeals against the assessment orders for all the assessment years before us have already been decided where the Co-ordinate Printed from counselvise.com 2 ITA Nos.6299 to 6302/Del/2025 Kawatrek Tent & Caterers Pvt. Ltd. vs. DCIT Bench of tribunal vide its order dated 30.01.2026 in ITA Nos. 2606, 2632, 2728 and 2729/Del/2023 and C.O. No.133, 132, 137 and 138/Del/2023 for AY 2013-14, AY 2017-18, AY 2018-19 and AY 2019-20 and Cross objections filed by the assessee were allowed on the issue of invalid and mechanical approval u/s 153D of the Act and the orders so framed u/s 153A/143(3) were quashed for all the four assessment years. 3. Since, the assessment orders wherein present penalty proceedings were initiated stood quashed, thus no penalty could be levied. In the light of above, the penalty orders for all the four assessment year are hereby quashed. All the grounds of appeal are allowed. 4. In the result, all the four appeals of the assessee in ITA Nos. 6299 to 6302/Del/2025 for AY 2013-14, 2017-18, 2018-19 and 2019-20 are allowed. Order is pronounced in the Open Court 25.02.2026. Sd/- Sd/- (ANUBHAV SHARMA) (MANISH AGARWAL) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 25.02.2026 *PK, Sr. Ps* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, DELHI Printed from counselvise.com "