Seema Agarwal Vs. DCIT, Central Circle-27, New Delhi
Case No: ITA No.5912/Del/2025
Court: Income Tax Appellate Tribunal, Delhi Benches
Date: 1/27/2026
Parties Involved
appellantSeema Agarwal
respondentDCIT, Central Circle-27, New Delhi
Facts Summary
The instant appeal filed by the Assessee, Seema Agarwal, is directed against the order dated 16.07.2025 of the Ld. Commissioner of Income-tax (Appeals), Delhi-29, arising out of the penalty order dated 26.09.2023 passed by the DCIT, Central Circle-27, New Delhi under Section 271AAC(1) of the Income Tax Act, 1961 for Assessment Year 2018-19. None appeared on behalf of the assessee at the time of call nor has any adjournment been sought for. The order dated 16.07.2025 passed by the CIT(A) is an or…
Decision in favour of
Assessee
Legal Issues
- 1. Whether the order passed by the CIT(A) ignoring the request to keep the penalty appeal proceedings in abeyance is valid?