RAJESH GUPTA,DELHI V. ITO WARD 69 (1), DELHI

ITA 5293/DEL/2025

AI Insights

The case involves an appeal by Rajesh Gupta against the penalty imposed by the Income Tax Officer under section 270A of the Income Tax Act, 1961, for the Assessment Year 2018-19. The penalty was initially confirmed by the Commissioner of Income Tax (Appeals). The primary contention was regarding an alleged typographical mistake in the tax return, which the assessee claimed was corrected promptly with the corresponding taxes paid. The Tribunal, after considering the arguments and the material on record, agreed with the assessee's position and set aside the penalty.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 829093 (ITAT-NEW DELHI)
• Duration Of Justice: 4 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-01-2026
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: Delhi
• Assessment Year: misc
• Appeal Filed On: 29-08-2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ANKUSH KALRA

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘E’: NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTNAT MEMBER ITA No.5293/DEL/2025 [Assessment Year: 2018-19] Rajesh Gupta, Air Force Central Accounts Office (AFCAO), Subroto Park, Delhi Cantt. New Delhi-110010 Vs Income Tax Officer, Ward-69(1), Civic Centre, New Delhi-110001 PAN-AAAPG8059M Assessee Revenue Assessee by None Revenue by Ms. Ankush Kalra, Sr. DR Date of Hearing 14.01.2026 Date of Pronouncement 14.01.2026 ORDER PER AMITABH SHUKLA, AM, This appeal filed by the assessee is against order dated 10.06.2025 of National Faceless Appeal Centre/learned Commissioner of Income Tax (Appeals), New Delhi, [hereinafter referred to as ‘ld. CIT(A)] arising out of assessment order dated 07.09.2021 passed u/s 270A of the Income Tax Act, 1961 pertaining to Assessment Year 2018-19. The word ‘Act’ herein this order would mean Income Tax Act, 1961. Printed from counselvise.com ITA No.5293/Del/2025 Page 2 of 3 2. The ld. Assessing Officer passed order dated 07.09.2021 under section 270A for AY 2018-19. The ld. AO, inter alia, after considering reply of the assessee on the issue, imposed the penalty. The ld. CIT(A) confirmed the penalty order concurring with the findings of the ld. AO. 4. Per contra, the ld. DR placed reliance upon the order of the lower authorities. 5. We have heard the rival submissions in the light of the material placed on record. The ld. Counsel of the appellant assessee reiterated the arguments taken before the lower authorities and submitted that there is no case for imposition of any penalty. The ld. Counsel once again submitted that the inadvertent, unintentional, typographical mistake of inaccurate claim made by it was corrected soon upon its deduction and corresponding taxes were paid instantly. Upon consideration of the matter, we find merit in the arguments of the appellant assessee. We are of the considered view that the ingredients for imposition of penalty under section 270A of under reporting of income, which is inconsequence of mis-reporting of income are not available in the present case so as to attract imposition of penalty under section 270A of the Act. Accordingly, the orders of lower authorities is set-aside and the penalty under section 270A of the Act imposed vide order dated 07.09.2021 is directed to be deleted. Printed from counselvise.com ITA No.5293/Del/2025 Page 3 of 3 6. In the result, the appeal of the assessee is allowed. Order pronounced in the open court on 14th January, 2026. Sd/- Sd/- [SATBEER SINGH GODARA] [AMITABH SHUKLA] JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 16.01.2026 Shekhar Copy forwarded to: 1. Appellant 2. Respondent 3. PCIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, New Delhi, Printed from counselvise.com "