GEETA,KARNAL vs. ITO WARD 1, KARNAL

At the threshold, there is a delay of 27 days in all the three appeals. After perusing the records and hearing the Ld. DR, we find reasonable cause has been attributed to the assessee for filing the belated appeals before the Tribunal, hence, we condone the delay in dispute and admitted the appeals. 3. We first deal with the quantum appeal being ITA No. 2205/Del/2026 and noted that AO has passed the exparte assessment order u/s. 144 r.w.s. 147 of the Income Tax Act, 1961. We further note that Ld. CIT(A) has dismissed the appeal on account of non-prosecution by affirming the action of the AO. Ld. DR relied upon the orders of the authorities below. 4. We have heard the Ld. DR and perused the records. Upon careful consideration, we find that in this case AO has passed the exparte order u/s. 144 of the Act on account of non-prosecution and Ld. CIT(A) has dismissed the appeal of the Assessee on account of non-prosecution by affirming the action of the AO. In view of the aforesaid factual matrix and in the interest of justice, we deem it fit and proper to remit back the issues in dispute to the file of the Assessing Officer for its fresh adjudication, after giving adequate opportunity of being heard to the assessee. Assessee is also directed to fully cooperate with the AO during the proceedings. Accordingly, the quantum appeal being ITA No. 2205/Del/2026 is allowed for statistical purposes in the aforesaid manner. 5. As regards penalty appeals being ITA No. 2206 & 2207/Del/2026 are concerned, since we have already remitted back the issues to the file of the AO for fresh adjudication in quantum appeal no. 2205/Del/2026, as aforesaid, thus, the issues involved in both the remaining penalty appeals are also required to be remitted back to the file of the AO for fresh consideration, on the similar lines, as aforesaid. We hold and direct accordingly. Accordingly, the ITA No. 2206 & 2207/Del/2026 are also allowed for statistical purposes. 6. In the result, all the three appeals of the Assessee are allowed for statistical purposes. Order pronounced in the open court on 20-7-2026.