GURVIR SINGH,HOSHIARPUR vs. INCOME TAX OFFICER, ITO WARD

ITA 591/ASR/2025Status: DisposedITAT Amritsar21 July 2026AY 2015-20163 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal before the CIT(A) and restored the matter to the file of the CIT(A). The CIT(A) was directed to provide an opportunity of being heard to the assessee and decide the issues on merit.

What were the facts?

The assessee's appeal before the CIT(A) was dismissed in limine solely on the ground of delay. The CIT(A) did not adjudicate the appeal on its merits. The assessment order was passed under section 144 of the Act.

What were the issues?

Whether the CIT(A) erred in dismissing the appeal solely on delay without considering the merits, and whether the penalty appeal should be decided in light of the quantum appeal.

Which sections of the Income-tax Act were involved?

Section 144,Section 250,Section 271(1)(c)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AMRITSAR BENCH ‘DB’ : AMRITSAR

Before: SHRI S. RIFAUR RAHMAN & SHRI UDAYAN DAS GUPTA

For Appellant: Shri Hitesh Khosla, CA
For Respondent: Shri Manek Shah Kapoor, Sr. DR
Hearing: 21.07.2026

PER S.RIFAUR RAHMAN, AM:

1.

The assessee has filed appeals against the order of the Learned Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre (NFAC), Delhi [“Ld. CIT(A)”, for short] dated 01.07.2025 for the Assessment Year 2015-16 passed under section 250 and 271 (1)(c) of the Income-tax Act, 1961 (for short ‘the Act’) respectively .

2.

At the time of hearing, ld. AR of the assessee submitted that in the quantum

appeal being ITA No.590/ASR/2025, ld. CIT (A) dismissed the appeal in limine only on the ground of delay in filing the appeal. He submitted that even

if the delay is not condoned, ld. CIT (A) may have decided the appeal on merits. Further, he subm

The order continues below.

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