ITA No.6623/Mum/2026 Vivek Trivedi Vs. ACIT, Circle 42(3)(1), Mumbai

Parties Involved

Facts Summary

The assessee, Vivek Trivedi, has appealed against the order dated 24.03.2026 passed by the Commissioner of Income-tax (Appeals), National Faceless Appeal Centre, Delhi, for the Assessment Year 2019–20. The penalty of ₹11,74,512 levied by the Assessing Officer under section 270A of the Income-tax Act, 1961 has been confirmed. The penalty emanates from the additions made in the assessment order dated 04.03.2024 passed under section 147 read with sections 144 and 144B of the Act, determining the total income of the assessee at ₹61,41,515. The assessee has submitted that the additions which constitute the very foundation of the impugned penalty are under challenge in the quantum appeal filed before the learned CIT(A) in Form No. 35 on 03.09.2024, and that the said appeal is still pending adjudication.…

Legal Issues

• 1. Whether the penalty under section 270A can be adjudicated while the quantum appeal is still pending?

Judgment Outcome

Decided in favour of Assessee.

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