JIA MONGRI SANGMA,NONGALBIRA vs. ITO, SHILLONG
Before: SHRIDUVVURU RL REDDY, VP & SHRI RAJESH KUMAR, AM
PER BENCH:
These are appeals preferred by the assessee against the order of the National Faceless Appeal Centre, Delhi (hereinafter referred to as the “Ld. CIT(A)”]even dated 30.10.2025 for the AY 2021-22. The penalties were levied u/s 271 AAC(i) & 270A of the Income-tax Act,
1961 (the Act).
2. The ld. Counsel for the assessee submitted that the assessment has been framed by the ld. AO u/s 144/ 144B of the Income-tax Act,
1961 (the Act) vide order dated 23.12.2022, when the assessee
ITA Nos. 441, 442& 443/GTY/2025
JiaMongriSangma; A.Y. 2021-22
failed to make any compliance before the ld. AO. The ld. Counsel for the assessee submitted that in the appellate proceedings the ld. CIT
(A) did not condone the delay of 312 days of filing the appeal and dismissed the appeal in limine, which was on account of bona fide and genuine reasons. The ld. Counsel for the assessee submitted that the order passed by the Learned CIT (A) is in violation of the principles of natural justice and fair play and therefore , the assessee needs to be given one more opportunity of hearing.
3. The learned DR on the other hand did not object for the same.
4. After hearing the rival contentions and perusing the materials available on record, we find that the order has been passed by ld.
CIT(A) dismissing the appeal in Limine without condoning the delay of 312 days. As we found the reasons to be genuine and bona fide, therefore, condoning the same, we restore the appeal to the file of the Learned AO with a direction to decide the same on merit, after affording reasonable opportunity of hearing to the assessee.
ITA Nos. 442 & 443/GTY/2025
5. Since we have already restored the assessment order while adjudicating the quantum appeal of the assessee in ITA
No.441/GTY/2025, therefore, the penalties levied by the Assessing
Officer and confirmed by the ld. CIT(A) would also stand quashed as the very foundation of levy of penalties in the case of the assessee would not mo survive. Further, the ld. AO is given the liberty to re- initiate the penalty proceedings afresh, if required.
ITA Nos. 441, 442& 443/GTY/2025
JiaMongriSangma; A.Y. 2021-22
In the result, the quantum appeal of the assessee is allowed for statistical purposes and the penalty appeals are allowed with the above observation. Order pronounced on 13.03.2026. (DUVVURU RL REDDY) (RAJESH KUMAR) (VICE PRESIDENT) (ACCOUNTANT MEMBER)
Guwahati, Dated: 13.03.2026
Sudip Sarkar, Sr.PS
Copy of the Order forwarded to:
BY ORDER,//
Sr. Private Secretary/ Asst.