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Facts
The assessee's appeals before the CIT(A) were dismissed in limine due to a delay of 312 days. The assessee argued that the reasons for the delay were bona fide and that the dismissal violated principles of natural justice.
Held
The Tribunal found the reasons for the delay to be genuine and bona fide, condoned the delay, and restored the quantum appeal to the Assessing Officer for decision on merits. The penalty appeals were quashed as the foundation for their levy no longer survived, with liberty to the AO to re-initiate proceedings if required.
Key Issues
Whether delay in filing appeal before CIT(A) should be condoned on genuine grounds. Whether penalty is sustainable if the assessment order is set aside.
Sections Cited
271 AAC(i), 270A, 144, 144B
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, GAUHATI BENCH, GUWAHATI
Before: SHRIDUVVURU RL REDDY, VP & SHRI RAJESH KUMAR, AM
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
The learned DR on the other hand did not object for the same.
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.
& 443/GTY/2025 5. Since we have already restored the assessment order while adjudicating the quantum appeal of the assessee in 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.
Order pronounced on 13.03.2026.