IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘F’: NEW DELHI BEFORE SHRI RAJ KUMAR CHAUHAN, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER ITA No.8153/Del/2015 [Assessment Year: 2016-17]

Vaansh Sharma, Income Tax Officer, D-241, 2^nd Floor, Vivek Vihar, Ward-55(5), Delhi-110095 Vs E-2, Civic Centre, Minto Road, New Delhi-110002 PAN:FHXPS8720N Appellant Respondent Assessee by Shri Ankit Kumar, Adv.(VC)

Revenue by Ms. Harpreet Kaur Hansra, Sr. DR Date of Hearing 23.04.2026 Date of Pronouncement 15.05.2026

ORDER

PER AMITABH SHUKLA, AM, The captioned appeal has been preferred by the assessee against order dated 08.10.2025 of the Commissioner of Income Tax (Appeals)/ National Faceless Appeal Centre, New Delhi,[hereinafter referred to as ‘ld. CIT(A)’] arising out of assessment order dated 27.06.2019 passed u/s 271(1)(c) of the Income Tax Act, 1961 pertaining to Assessment Year 2016-17. The word ‘Act’ herein this order would mean Income Tax Act, 1961.

2. The assessee has raised following grounds of appeal:-

1. That the Ld. Assessing Officer (herein after referred as Ld. AO') has

erred in law and on the fact of the case by imposing the penalty under

section 271(1)(c) of the Act an