JAI NARAYAN,. vs. ITO WARD-2(1)(2), GHAZIABAD, .

ITA 2322/DEL/2026Status: DisposedITAT Delhi08 July 2026AY 2020-215 pages

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Income Tax Appellate Tribunal, DELHI BENCH ‘C’, NEW DELHI

Before: Sh. S. Rifaur Rahman & Sh. Raj Kumar Chauhan

For Appellant: Adv. &
Hearing: 24.06.2026Pronounced: 08.07.2026

Per Raj Kumar Chauhan, Judicial Member:

The appeals of the assessee are directed against orders dated 10.02.2026 passed by ld. CIT(A)/NFAC, Delhi u/s 250 of the Act wherein the appeal has been dismissed while refusing the condonation of delay of 256 days in quantum proceedings as well in the penalty proceedings u/s 270A of the Act against the assessment order dated 04.11.2024. 2. By this common order, we propose to decide the ITA Nos. 2322 & 2323/Del/2026 as the appellant is the same and proceedings are inter-related being quantum proceeding and subsequent penalty proceedings emanating from the main quant

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