DCIT Vs State Infrastructure & Industrial Development Corporation of Uttarakhand Ltd. (ITAT Dehradun)
The appeal was filed by the Revenue against the order dated 22.09.2025 passed by the Commissioner of Income Tax (Appeals), NFAC, for Assessment Year 2014–15, arising from an assessment completed under section 143(3) of the Income Tax Act, 1961.
The issue in dispute concerned the levy of penalty under section 271(1)(c) for alleged furnishing of inaccurate particulars of income. The assessee had initially claimed deduction under section 80IA but later suo motu withdrew the inadvertent excess claim. Despite this, the Assessing Officer levied a penalty of ₹1,95,90,100, which included amounts relating to excess deduction under section 80IA and disallowed expenses under section 40A(ia).
During appellate proceedings, the Commissioner (Appeals) noted that in the assessee’s own case for Assessment Year 2011–12, under identical facts and circumstances, a similar penalty had been deleted. Relying on that earlier decision and relevant case laws, the Commissioner (Appeals) deleted the penalty in the present year as well.
The Tribunal observed that the facts of the case for the year under appeal were identical to those in the earlier year. It further noted that the Revenue had not controverted this position. Applying the principle of consistency, the Tribunal held that the Commissioner (Appeals) was justified in following the earlier decision and deleting the penalty.
