ABHISHEK GUPTA,DELHI vs. CIRCLE INT. TAX 1(3)(1), DELHI

ITITA 248/DEL/2026Status: DisposedITAT Delhi14 August 2026AY 2020-213 pages
AI SummaryRemanded

What were the facts?

The assessee, Abhishek Gupta, an NRI residing in Dubai since 2011, filed two appeals before the Income Tax Appellate Tribunal (ITAT), Delhi Bench 'D'. These appeals (IT(ITA)A No. 247/Del/2026 and IT(ITA)A No. 248/Del/2026) were against the orders of the Learned Commissioner of Income Tax (Appeals) - New Delhi, dated 23.03.2026. These orders arose from assessment orders dated 23.04.2024 and 24.12.2025, passed under Section 147 r.w. 144 and Section 271AAC(1) of the Income Tax Act, 1961, respectively, for Assessment Year 2020-21. The primary procedural issue was that the assessee's appeal before the CIT(A) was not admitted due to a 180-day delay, with the explanation for the delay not being accepted by the CIT(A).

What did the Tribunal hold?

The Tribunal condoned the delay of 180 days in filing the appeal before the Learned Commissioner of Income Tax (Appeals), finding the explanation provided by the assessee to be genuine. The Tribunal held that to prevent a miscarriage of justice, the assessee should be granted a further opportunity to represent its case. Consequently, both appeals were remitted back to the file of the Learned CIT(A). The CIT(A) was directed to finalize the issues afresh after granting a reasonable opportunity of being heard to the assessee and considering the evidence on record, or any other evidence the assessee might choose to file. This included the appeal challenging the penalty order under Section 271AAC(1), which was also remitted for fresh consideration. The Tribunal allowed both appeals for statistical purposes.

What were the issues?

1. Whether the delay of 180 days in filing the appeal before the Learned Commissioner of Income Tax (Appeals) for Assessment Year 2020-21 should be condoned, thereby admitting the appeal for adjudication on merits, under Section 249(1) of the Income Tax Act, 1961. Assessee's Contention: The assessee contended that the reasons for the delay in filing the appeal before the CIT(A) were genuine and sought condonation of the delay. Revenue's Contention: The judgment does not record any specific contentions from the Revenue regarding the delay or the merits of the case at this stage. The Revenue was represented by a Senior DR. 2. Whether the penalty order passed under Section 271AAC(1) of the Income Tax Act, 1961, for Assessment Year 2020-21, should be considered afresh by the Learned Commissioner of Income Tax (Appeals). Assessee's Contention: The assessee's appeal challenging the penalty order was also before the ITAT, implying a challenge to its validity or quantum. Revenue's Contention: The judgment does not record any specific contentions from the Revenue regarding the penalty order.

Which sections of the Income-tax Act were involved?

Section 147,Section 271AAC(1),Section 144,Section 249(1)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH “D”: NEW DELHI

Before: MS MADHUMITA ROY & SHRI MANISH AGARWAL

Hearing: 12/08/2026Pronounced: 14/08/2026

PER MADHUMITA ROY, J. M.: Both the Appeals filed by the assessee are directed against the orders passed by the Learned Commissioner of Income Tax

(Appeals)-New Delhi, under Section 147 and 271AAC(1) of the Income Tax Act, 1961,(hereinafter referred to as ‘the Act’) both dated

23.03.

2026 arising out of the assessment orders dated 23.04.2024

and 24.12.2025 under Section 147 r.w. 144 and Section 271AAC(1)of the Act respectively for Assessment Year 2020-21. 2. The Assessee is an NRI and staying in Dubai since 2011. 3. It appears from the record that the appeal filed by the Assessee

before the Ld. CIT(A) has not been admitted since the same was found to be barred by limitat

The order continues below.

Read the full judgment

A free account opens 10 full judgments a month. Re-reading one you have already opened does not count again.

Create a free accountSign in

See plans and prices

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.

More judgments on Section 147

All 48,773 judgments and leading authorities on Section 147 →

Recent GST High Court judgments

Search GST case law →