ABUL HUSAN JUNAID,SENDHWA vs. ASSESSMENT UNIT INCOME TAX DEPARMENT, SENDHWA

ITA 1028/IND/2025Status: DisposedITAT Indore21 May 2026AY 2021-20225 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal condoned the delay in filing the first appeal, noting that a similar delay in connected quantum proceedings was also condoned. The penalty appeal was restored to the Assessing Officer for fresh adjudication.

What were the facts?

The assessee filed an appeal against a penalty order under section 271AAC(1). The first appellate authority dismissed the appeal as time-barred due to a delay of 477 days, without condoning it. The delay was attributed to the assessee's representative misplacing the matter.

What were the issues?

Whether the delay in filing the first appeal before the CIT(A) was sufficient cause for condonation and whether the penalty appeal should be restored to the AO.

Which sections of the Income-tax Act were involved?

Section 271AAC(1),Section 69A,Section 115BBE

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, INDORE BENCH, INDORE

Before: SHRI B.M. BIYANI & SHRI PARESH M. JOSHI

For Appellant: Shri S.S. Deshpande, AR
For Respondent: Shri Ashish Porwal, Sr. DR
Hearing: 19.05.2026Pronounced: 21.05.2026

Per B.M. Biyani, A.M.:

Feeling aggrieved by order of first-appeal dated 14.10.2025 passed by learned Commissioner of Income-Tax (Appeals)-NFAC, Delhi [“CIT(A)”], which in turn arises out of penalty-order dated 06.06.2023 passed by learned Assessment Unit of Income-tax Department [“Ld. AO”] u/s 271AAC(1) of Income-tax Act, 1961 [“the Act”] for Assessment-Year [“AY”] 2021-22, the assessee has filed this appeal on the grounds as mentioned in Form No. 36 (Appeal Memo).

Abul Hasan Juned ITA No. 1028/Ind/2025 - AY 2021-22

2.

The background facts leading to present appeal are such that the assessee-individual filed his return of AY 2021-22 declaring a total i

The order continues below.

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