SUKHDEEP SINGH,CANADA vs. ITO-WARD 4 , PATIALA, PATIALA

ITA 305/CHANDI/2026Status: DisposedITAT Chandigarh19 August 2026AY 2010-113 pages
AI SummaryRemanded

What did the Tribunal hold?

The ITAT found that the assessee may have a reasonable cause for the delay in filing the first appeal. Therefore, the impugned order was set aside, and the appeal was restored to the CIT(A) for reconsideration of the delay and adjudication on merits.

What were the facts?

The assessee's appeals for AY 2010-11 were dismissed by the CIT(A) for delay. The assessee, an NRI, claimed the assessment order was served late and provided travel history to support the delay. The ITAT noted a delay in filing the appeals before it, which was condoned.

What were the issues?

Whether the delay in filing the appeal before the CIT(A) was justifiable and if the appeal should be adjudicated on merits.

Which sections of the Income-tax Act were involved?

Section 271(1)(c),Section 147,Section 144

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “B” BENCH, CHANDIGARH

Before: HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM & HON’BLE SHRI RAJESH DAMODARLAL SHARMA, JM

Heard together (2 matters)

ITA No.304/CHANDI/2026
ITA No.305/CHANDI/2026

Read from the judgment's own cause title. This page is filed under one of them.

Manoj Kumar Aggarwal (Accountant Member)

1.

Aforesaid appeals by assessee for Assessment Year (AY) 2010- 11 assails confirmation of quantum addition as well as confirmation of consequential penalty u/s 271(1)(c). The registry has noted delay of 11 days in the appeals which stand condoned. The quantum appeal arises out of an order of learned Commissioner of Income Tax (Appeals),

N

The order continues below.

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