JYOTI GUPTA,DELHI vs. THE INCOME TAX OFFICER, WARD 6(1), CHANDIGARH

IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, CHANDIGARH HYBRID HEARING HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM 1. आयकरअपीलसं./ ITA No.421/CHANDI/2026 (िनधा�रणवष� / Assessment Year: 2010-11) & 2. आयकरअपीलसं./ ITA No.422/CHANDI/2026 (िनधा�रणवष� / Assessment Year: 2010-11) Smt. Jyothi Gupta ITO Ward 6(1) Flat No. C-402, 4th Floor, Winter Hill Society, Chandigarh बनाम/ Dwarka Morh Metro Station Vs. D.K. Mohan Garden West Delhi, Delhi – 110059 �ायीलेखासं./जीआइआरसं./PAN/GIR No. AJIPG-2810-M (अपीलाथ�/Appellant) : (��थ� / Respondent) अपीलाथ�कीओरसे/ Appellant by : Ms. Vandana Vyas (Advocate) – Ld. AR (Virtual) ��थ�कीओरसे/Respondent by : Sh. Vivek Vardhan (Addl. CIT) - Ld. Sr. DR सुनवाईकीतारीख/Date of Hearing : 01-07-2026 घोषणाकीतारीख /Date of Pronouncement 07-07-2026 : आदेश / O R D E R 1. These are quantum and penalty appeal by assessee for Assessment Year (AY) 2010-11 which arises out of separate orders of learned first appellate authority. The quantum appeal ITA No. 421/Chandi/2026 arises out of an order of learned Commissioner of Income Tax (Appeals), NFAC [CIT(A)] dated 16.12.2025 in the matter of an assessment framed by Ld. Assessing Officer [AO] on best judgment basis u/s 144 r.w.s 147 of the Act on 03.11.2017. In the

assessment order, Ld. AO, on best judgment basis, applied the provisions of Sec.44AF to determine the income of the assessee at Rs.12.16 Lacs. The Ld. CIT(A) dismissed the appeal for want of condonation of delay of more than 2850 days. Aggrieved, the assessee is in further appeal before us. The Ld. AR stated that the assessee changed her address and was not aware about the assessment proceedings. Accordingly, a prayer has been made for adjudication of appeal on merits. The Ld. Sr. DR stated that no cogent explanation has been furnished for inordinate delay. 2. Considering the arguments of Ld. AR, it is apparent that the assessee may have reasonable cause for delay which needs to be explained before lower authorities. Accordingly, the impugned order is set aside and the appeal is restored back to Ld. CIT(A) for de novo adjudication. The assessee is directed to explain the delay and if the appeal is admitted, the grievance of the assessee would be addressed on merits. 3. ITA No.422/Chandi/2026 is penalty appeal u/s 271(1)(c) having similar facts. The penalty is consequential to quantum assessment. This appeal has also been dismissed by Ld. CIT(A) on delay. This being consequential penalty, the same is restored back to Ld. CIT(A) on similar lines. 4. Both the appeals stand allowed for statistical purposes. Order pronounced on 07th July, 2026 -Sd- (MANOJ KUMAR AGGARWAL) ACCOUNTANT MEMBER

AS Dated: 07-07-2026 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

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