REGAL TOLLWAYS PRIVATE LIMITED,NEW DELHI vs. ACIT CIRCLE 19 (1), DELHI

PER MADHUMITA ROY, JM: The bunch of appeals filed by the assessee are directed

against the orders all dated 29.12.2025 passed by the

Commissioner of Income Tax(Appeals)/ National Faceless Appeal

Centre (hereinafter referred to as, “ld. CIT(A)/NFAC”), Delhi, under

section 271(1)(c) of the Income Tax Act, 1961 (hereinafter referred to

as ‘the Act’), arising out of the orders dated 27.09.2022 passed by

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Assessing Officer (for short, “AO”) for relevant assessment years

2013-14, 2014-15, 2015-16 & 2016-17. Since all these appeals are

directed against the same assessee and that too on identical issues,

these are heard analogouslyand are being disposed of by a common

order. ITA No. 1949/Del/2026 for Assessment Year: 2013-14 is

being taken up as the “lead” case.

the year under consideration, the assessee received rental income of

Rs. 3,45,79,660/- and the assessee since not filed its return of

income for this year under consideration, no assessment could have

been completed, a verification letter dated 14.03.2021 was sent

through ITBA for compliance within five days but without any result

and therefore, the Ld. AO was of the reason to believe that Rs.

3,45,79,660/- had escaped assessment withing meaning of Section

147 of the Act and reopened the case of the assessee by issuing

notice under Section 148 of the Act dated 26.03.2021 which was

culminated upon making addition in the hands of the assessee

which was further confirmed by the first appellate authority.

Penalty proceeding u/s 271(1)(b) of the Act was initiated and final

order under Section 271(1)(c) dated 27.09.2022 was passed against

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the assessee imposing penalty which was further confirmed by the

first appellate authority in appeal preferred by the assessee.

However, such appeal preferred by the assessee against the penalty

order was not decided on merit rather the delay in filing the said

appeal only for seven days was not condoned and hence, the instant

appeal before us.

address being Secretarialgroup49@gmail.com and secondary e-mail

address of Jitinadityakapur@dsg.org.in and the registered Mobile

no. 9582211247 were timely updated on the portal well before the

launch of the new income tax e-filing portal which is appearing from

the screen-shot available with the assessee, annexed with the

paperbook at page 1 & 2 that was filed for the relevant assessment

year. Despite the correct, verified email ids and mobile Nos. as

above, being available on record with the department, the

department erroneously transmitted the automated electronic

communications to an old obsolete e-mail id, no longer accessed or

owned by the appellant and, therefore, no physical delivery of the

penalty order under Section 271(1)(c) of the Act was attempted or

made to the assessee’s registered premise. The appellant could not

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file the appeal in time and there is no malafide intention is found on

the part of the assesseein filing the appeal delayed. Such

submission made by the Ld. Senior Counsel Mr. G.S.Grewal is

found to be acceptable having regard to the supporting evidences

annexed to the paperbook and, therefore, the delay of seven days in

preferring the appeal by the assessee before the first appellate

authority is further found to be justified. Thus, the same is hereby

allowed. However, keeping in view the principles of natural justice,

we would like to give further opportunity to the assessee by

remitting the matter back to the file of the Ld. AO for consideration

of the issue involved in the matter afresh.

opportunity of being heard to the assessee and to consider the

evidence on record or any other evidence whichthe assessee may

choose to file at the time of hearing of the matter.

statistical purposes.

issue already been dealt with by us and in the absence of any

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changed circumstances the same shall apply mutatis mutandis.

Hence all the remaining appeals ITA Nos. 1950, 1951

&1952/Del/2026 preferred by the assessee are allowed for

statistical purposes. A copy of this common order be placed in the

respective case files.

Order pronounced in the open court on 25.06.2026

Sd/- Sd/-

(KRINWANT SAHAY ) (MADHUMITA ROY ) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated Sr. PS: Pooja Mittal/R.Naheed Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI

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