RAJIV ARORA,BATALA vs. ITO, BATALA

ITA 570/ASR/2025Status: DisposedITAT Amritsar20 July 2026AY 2010-114 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 CIT(A) for a decision on merits. The penalty appeal was also restored to the CIT(A) as it was consequential to the quantum appeal.

What were the facts?

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

What were the issues?

Whether the CIT(A) erred by dismissing the appeal solely on delay without deciding on merits, and whether the penalty appeal should be restored along with 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 Vinamar Gupta, CA
For Respondent: Shri Manek Shah Kapoor, Sr. DR
Hearing: 20.07.2026

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 14.05.2025 and 26.06.21025 for the Assessment Year 2010-11 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.570/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 submitted t

The order continues below.

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