PRINTLAND DIGITAL(INDIA) PVT. LTD.,DELHI vs. DCIT, CIRCLE-19(1), NEW DELHI

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ITA 289/DEL/2026Status: DisposedITAT Delhi24 June 2026AY 2015-163 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal allowed the assessee's appeal for statistical purposes. The issue was restored to the CIT(A) to condone the delay and decide the appeal afresh on merits and law.

What were the facts?

The assessee's appeal before the NFAC was dismissed in limine due to a delay of 79 days. The assessee claimed that departmental communications were sent to a non-existing email ID. The quantum proceedings were also pending before the CIT(A) after being restored by a coordinate bench.

What were the issues?

Whether the NFAC was justified in dismissing the appeal due to delay without considering the reasons provided by the assessee. The restoration of the appeal to the CIT(A) for fresh adjudication.

Which sections of the Income-tax Act were involved?

Section 271(1)(c)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “C” BENCH, DELHI

Before: SHRI ANUBHAV SHARMA&

Hearing: 04.06.2026Pronounced: 04.06.2026

P a g e | 1 ITA No.289/Del/2026 Printland Digital (India) Pvt. Ltd. (AY: 2015-16 IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER & SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER ITA No.289/Del/2026 (Assessment Year: 2015-16) Printland Digital (India) Vs. DCIT, Pvt. Ltd. Circle-19(1) G-9, Siddhartha Building, CR Building, IP Estate, Nehru Place, South India Delhi – 110002 Delhi – 110019 स्थायीलेखासं./जीआइआरसं./PAN/GIR No: AAGCP5703L Appellant .. Respondent Appellant by : Sh. Saurav Rohatagi, CA Respondent by : Sh. Ashok Kumar Pandey, Sr. DR Date of Hearing 04.06.2026 Date of Pronouncement 04.06.2026 O R D E R PER ANUBHAV SHARMA, JM:

This appeal is preferred by the assessee against the order dated 20.11.2025 of the Ld. National Faceless Appeal Centre (NFAC) Delhi (hereinafter referred as Ld. First Appellate Authority or in short Ld. ‘FAA’) in DIN & Order No: ITBA/NFAC/S/250/2025-26/1082823577(1) arising out of the penalty order dated 13.01.2022 u/s 271(1)(c) of the Income Tax

P a g e | 2 ITA No.289/Del/2026 Printland Digital (India) Pvt. Ltd. (AY: 2015-16 Act, 1961 (hereinafter referred to as ‘the Act’) passed by the NFAC, Delhi for AY: 2015-16.

2.

On hearing both sides we find that NFAC has dismissed the appeal of the assesse in limine without condoning the delay of 79 days for which ld. Counsel has submitted that on a non-existing email id communication from the department were being received. At the same time, ld. Counsel has submitted that the quantum proceedings are in fact pending before ld. CIT(A) as the appeal of the assesse ITA 4468/Del/2019 was decided by order dated 25.11.2020 by Coordinate Bench wherein the issues were restored to the files of ld. CIT(A) to give fresh opportunity of hearing and thereby the appeal is still pending before the First Appellate Authority.

3.

In the light of aforesaid circumstances we allow the appeal of the assesse for statistical purposes and restore the issue on merits as well as law to the files of ld. CIT(A) to condone the delay of the assesse and decide the appeal afresh.

Order pronounced in the open court on 04.06.2026

Sd/- Sd/- (Amitabh Shukla) (Anubhav Sharma) ACCOUNTANT MEMBER JUDICIAL MEMBER

P a g e | 3 ITA No.289/Del/2026 Printland Digital (India) Pvt. Ltd. (AY: 2015-16

Dated 24.06.2026 Rohit, Sr. PS

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