2026 (2) TMI 370

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.... the impugned penalty order dated 9th December 2025, passed under Section 271D of the Income Tax Act, 1961 (for short "IT Act"). The Assessment Year in question is A.Y. 2016-2017. 3. The short ground on which the aforesaid penalty order is challenged is that for the very same Assessment Year, the Petitioner has filed an Appeal before the ITAT challenging the order passed by the CIT(A), upholding the Assessment Order passed by the Assessing Officer under Section 147 of the IT Act. This Appeal was filed on 3rd November 2025. In other words, the Appeal in the quantum proceedings was pending before the ITAT. This was, in fact, informed to the Income Tax Department vide the Petitioner's letter dated 6th November 2025. According to the Petitio....

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....the 'Case History/Notings' in the ITBA system. In the reply, it is stated that at the time of the penalty proceedings, whether the submission dated 6th November 2025 was visible to the Assessment Unit (NaFAC), or was not visible due to some technical glitch, would be best known to the concerned Assessment Unit. It is in these circumstances that the office of the jurisdictional Assessing Officer sent an email dated 20th January 2026 to NaFAC to provide comments on the non-consideration of the Petitioner's submission dated 6th November 2025, filed during the penalty proceedings. However, till date, no reply has been received from NaFAC on this issue. 6. Despite the aforesaid, in the affidavit in reply, it is stated that the Petitioner has ....