SHAHTALAI GROUP OF TEMPLES,HIMACHAL PRADESH vs. CIT(E), WARD, SOLAN, HIMACHAL PRADESH

आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. Aforesaid appeals by assessee for captioned Assessment Years (AY) arise out of separate orders of learned first appellate authority.

The registry has noted delay of 258 days in ITA No.325/Chandi/2026 and delay of 350 days in the other two appeals. The Ld. AR has sought condonation of the same along with a prayer to remand back the matters since the orders of Ld. AO are exparte orders. The Ld. Sr. DR has pleaded for dismissal of the appeals. The Ld. AR stated that the assessee is in a position to substantiate its cases. 2. In 2015-16, an assessment has been framed u/s 147 r.w.s. 144 of the Act on 26.03.2022 assessing total income of Rs.133.32 Lacs. The Ld. AO also levied penalty of Rs.43.33 Lacs against the same. The assessee did not attend both these proceedings. The Ld. CIT(A) did not admit quantum appeal for want of condonation of delay of 176 days and also confirmed the penalty. Similar are the facts in AY 2020- 21 wherein assessee’s first appeal against quantum order stood rejected for want of condonation of delay. Aggrieved, the assessee is in further appeals before us. 3. Keeping in mind the principles of natural justice and in view of the fact that the assessee is a charitable-trust, we accept the prayer of Ld. AR. Accordingly, the impugned orders are set aside and all the captioned matter stand restored back to Ld. AO for fresh consideration with a direction to the assessee to plead and prove its cases forthwith. 4. All the appeal stand allowed for statistical purposes. Order pronounced on 21st 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