OASIS LEATHERS LIMITED,CHANDIGARH vs. DCIT/ACIT, CIRCLE 1(1), CHANDIGARH, CHANDIGARH

PDF · subscribers
ITA 1627/CHANDI/2025Status: DisposedITAT Chandigarh21 July 2026AY 2007-083 pages
AI SummaryRemanded

What did the Tribunal hold?

The ITAT condoned the delay in filing the appeal, subject to a cost of Rs. 5,000/- to be deposited by the assessee. The matter was remanded back to the CIT(A) for de novo adjudication on merits.

What were the facts?

The assessee's appeal before the ITAT was against a penalty levied under Section 271(1)(c). The first appeal before the CIT(A) was dismissed for a delay of over one year.

What were the issues?

Whether the delay in filing the appeal before the CIT(A) should be condoned and the matter adjudicated on merits.

Which sections of the Income-tax Act were involved?

Section 271(1)(c)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “B” BENCH, CHANDIGARH

Before: HON’BLE SHRI LALIET KUMAR, JM & HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM

आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. Aforesaid appeal by assessee for Assessment Year (AY) 2007-08 arises out of an order of learned Commissioner of Income Tax (Appeals), NFAC [CIT(A)] dated 20.06.2025 confirming penalty of Rs.22,94,215/- as levied by Ld. AO u/s 271(1)(c) on 16.03.2022. The registry has noted delay of 92 days in the appeal, the condonation of which has been sought by Ld. AR along with a prayer to remand back

the matter to Ld. CIT(A) for adjudication on merits. The same has been opposed by Ld. Sr. DR. 2. Upon perusal of impugned order, it could be seen that first appeal has been dismissed for want of condonation of delay of more than one year. It is the contention of Ld. AR that the delay was not intentional. Keeping in mind the principles of natural justice, we admit the appeal and accept the prayer of Ld. AR subject to payment of cost of Rs.5,000/- which shall be deposited by the assessee within 30 days from the date of receipt of this order to the Poor Patient Relief Fund of PGI Hospital, Chandigarh. The proof of the same would be furnished by the assessee to Ld. CIT(A) who would proceed for de novo adjudication on merits without raising the issue of delay. The assessee is directed to plead and prove its case forthwith. 3. The appeal stand allowed for statistical purposes. Order pronounced on 20th July, 2026

-Sd- -Sd- (LALIET KUMAR) (MANOJ KUMAR AGGARWAL) JUDICIAL MEMBER ACCOUNTANT MEMBER AS Dated: 21-07-2026

आदेश की �ितिलिप अ�ेिषत /Copy of the Order forwarded to : 1. अपीलाथ�/Appellant 2. ��थ�/Respondent 3. आयकरआयु�/CIT 4. िवभागीय�ितिनिध/DR 5. गाड�फाईल/GF

ASSISTANT REGISTRAR

ITAT CHANDIGARH

More judgments on Section 271(1)(c)

All 25,141 judgments and leading authorities on Section 271(1)(c) →

Latest GST High Court judgments

Search GST case law →