IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F’, NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER And SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No.1017/Del/2018 Assessment Year: 2010-11 Additional Commissioner of Vs M/s Pawan Hans Ltd.

Income Tax, Special Range-7, C-14, Sector-1, Gautam Budh Room No.211, C.R. Building, Nagar, Noida, I.P. Estate, Uttar Pradesh-201301 New Delhi-110002 (APPELLANT) (RESPONDENT)

PAN No. AAACP1561A Assessee by Shri Ved Jain, Adv.

Shri Ayush Garg, Adv.

Revenue by Ms. Harpreet Kaur Hansra, Sr. DR Date of Hearing 23.02.2026 Date of Pronouncement 23.02.2026

ORDER

PER NAVEEN CHANDRA [A. M]:

The above captioned appeal is preferred by the Revenue against the order dated 27.11.2017, passed by Learned Commissioner of Income Tax (Appeals)-7, New Delhi (hereinafter referred to as ‘ld. CIT(A)), under section 250(6) of the Income Tax Act, 1961 [hereinafter referred to as, “Act”] for Assessment Year 2010-11. The assessment order in this appeal is passed by the Assessing Officer [for short, AO]

under section 271(1)(c) of the Act.

2. The short issue in the instant case is penalty levied under section 271(1)(c) of the Act. The assessee has challenged the penalty