SUHAIL ANJUM,JHANSI vs. INCOME TAX DEPARTMENT,WARD 2(3)(3), JHANSI

ITA 486/AGR/2026Status: DisposedITAT Agra31 August 2026AY 2013-144 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal due to sufficient cause. It further held that since the quantum appeal for the same assessment year was restored to the Assessing Officer for fresh adjudication, the penalty order does not survive and is therefore deleted.

What were the facts?

The assessee filed an appeal against a penalty order after a significant delay, citing reasons of age, limited understanding of procedures, and lack of awareness. The penalty was levied under Section 271(1)(c) of the Income Tax Act.

What were the issues?

Whether the penalty under Section 271(1)(c) is sustainable when the underlying quantum addition has been set aside for fresh adjudication. Whether the delay in filing the appeal should be condoned.

Which sections of the Income-tax Act were involved?

Section 271(1)(c),Section 50C

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AGRA(DB

Before: SUNIL KUMAR SINGHBRAJESH KUMAR SINGH

Hearing: 07.07.2026Pronounced: 07.07.2026

PER:BRAJESH KUMAR SINGH, A.M.

This appeal is directed against the impugned order dated 13.12.2022 passed in appeal No NFAC/2012-13/10157061 by the ld. Commissioner of Income Tax, Agra (hereinafter referred to as the “DCIT1(1)(1) u/s. 250 of the ITA 486/Agr/2026

Income Tax Act, 1961 (hereinafter referred to as the “Act”) for the A.Y. 2013- 14, wherein ld. CIT(A) has dismissed assessee’s appeal ex-parte.

2.

None appeared on behalf of the assessee and this appeal was heard after hearing the Sr. DR and on basis of material available on record before us.

3.

At the outset, we notice that there is a delay of 1148 days in filing this appeal before us. In this regard, the assessee has filed a condonation application dated 28.05.2026 supported by an affidavit dated 2

The order continues below.

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