VASUDEV GARG,FARIDABAD V. DCIT CC 1 FARIDABAD , FARIDABAD

ITA 3279/DEL/2025

AI Insights

The case involves appeals by the assessee, Vasudev Garg, against the order of the Commissioner of Income Tax (Appeals)-3, Gurgaon, which sustained the penalty levied under section 271(1)(c) of the Income Tax Act. The penalties were based on additions made in the assessments for the years 2012-13 and 2014-15. However, these assessments were later quashed by the Tribunal in a separate order, which found them to be invalid due to procedural deficiencies in obtaining necessary approvals. The Tribunal's decision led to the allowance of Garg's appeals, resulting in the deletion of the penalties.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 788764 (ITAT-DELHI)
• Duration Of Justice: 6 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-11-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: E
• Assessment Year: misc
• Appeal Filed On: 17-05-2025
• Other Referred Cases: ITA No. 3169 & 3171/Del/2025
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AMISHA S. GUPT
• Assessee Lawyers: DEEPESH GARG
• Section: 143(3); 271(1)(c); 153A

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘E’: NEW DELHI BEFORE SHRI C.N. PRASAD, JUDICIAL MEMBER & SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No.3279 & 3280/Del/2025 [Assessment Year: 2012-13 & 2014-15] Vasudev Garg FCA 50 Mukhes Colony, Ballabgargh Faridabad PAN No.AFLPG8975Q Vs. DCIT CC 1 Faridabad Appellant Respondent Assessee by Sh. Deepesh Garg, Advocate Revenue by Ms. Amisha S. Gupt, CIT (DR) Date of Hearing 19.11.2025 Date of Pronouncement 28.11.2025 ORDER PER C.N. PRASAD, JM, These appeals are filed by the assessee against the order of the learned Commissioner of Income Tax (Appeals)-3, Gurgaon [hereinafter referred as “CIT(A)”] against common order of Ld. CIT(A)-3, Gurgaon dated 27.03.2025 for the A.Y. 2012-2013 and A.Y. 2014-15 in sustaining the penalty levied u/s. 271(1)(c) of the Act. 2. The learned Counsel for the assessee at the outset submitted that the additions made in the assessment framed u/s. 153A r.w.s. 143(3) for the assessment years under consideration i.e. 2012-13 and 2014-15 stands deleted by order of the Tribunal in ITA No. 3169 & 3171/Del/2025 dated Printed from counselvise.com Page | 2 22.09.2025 wherein the Tribunal held that the assessments framed u/s. 153A r.w.s. 143(3) are nonest in the eyes of law. A copy of the order of the Tribunal dated 22.09.2025 is placed on record. 3. The learned DR fairly accepted the position. 4. Heard rival contentions and perused the order of the Tribunal dated 22.09.2025 which is a common order for assessment years 2012-13 to 2019-20 in ITA nos. 3169 to 3176/Del/2025, wherein the Tribunal held that the assessments framed u/s. 153A r.w.s. 143(3) for A.Y. 2012-13 to 2019-20 are nonest in the eyes of law for want of valid approval under Section 153D of the Act. Since the assessments were quashed and held to be bad in law, the penalty levied on the basis of the additions made in the assessments cannot survive and, therefore, allowing these two appeals we direct the AO to delete the penalty levied u/s. 271(1)(c) of the Act for A.Y. 2012-13 and 2014-15. The grounds raised by the assessee are allowed. 5. In the result, the appeals of the assessee are allowed. Order pronounced in the open court on 28.11.2025 Sd/- Sd/-/-- [NAVEEN CHANDRA] [C.N. PRASAD] ACCOUTNANT MEMBER JUDICIAL MEMBER Dated: 28.11.2025 NEHA , Sr.P.S.* Printed from counselvise.com "