$~2 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 555/2026 PR. COMMISSIONER OF INCOME TAX, CENTRAL II .....Appellant Through: Mr. Vipul Agrawal SSC with Ms. Sakshi Shairwal, Mr. Akshat Singh, JSCs. versus M/S SOMANI WORSTED LIMITED .....Respondent Through: CORAM: HON'BLE MR. JUSTICE DINESH MEHTA HON'BLE MR. JUSTICE RAJNEESH KUMAR GUPTA O R D E R % 28.07.2026 1. Mr. Vipul Agrawal, learned Senior Standing Counsel for the appellant at the outset informed that ITA 578/2026 filed by the Department challenging the common order of the Income Tax Appellate Tribunal, Delhi Benchs ‘E’, New Delhi dated 26.11.2025, whereby the appeal on merit quantum, has been rejected by this Court vide its order dated 24.07.2026 relying upon the judgment of this Court in the case of Principal Commissioner of Income Tax-1 (Central-1) v. Ojjus Medicare Pvt. Ltd. reported in [2024] 465 ITR 101 (Delhi) and informed that present appeal relates to penalty relating to very same order. 2. In our considered opinion, since the Department’s appeal on quantum has been dismissed, the present appeal which lays challenges to setting aside This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 30/07/2026 at 14:56:00 the penalty order would, as a natural corollary, also go. 3. The appeal is, therefore, dismissed. DINESH MEHTA, J. RAJNEESH KUMAR GUPTA, J. JULY 28, 2026/sid This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 30/07/2026 at 14:56:00