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Facts
The assessee's appeals were filed belatedly by 64 days. Both the assessment and appellate orders were passed ex-parte due to the assessee's failure to appear or respond. The assessee appealed against orders related to quantum of income and penalties.
Held
The Tribunal condoned the delay in filing the appeals as it was for bonafide reasons. The Tribunal restored the quantum appeals to the file of the CIT(A) for a decision on merits after affording a reasonable opportunity of hearing. Consequently, the penalty appeals were also allowed, with liberty to the AO to re-initiate penalty proceedings if required.
Key Issues
Whether the appeals, barred by limitation and passed ex-parte, should be restored to the lower appellate authority for a decision on merits after condoning the delay.
Sections Cited
271(1)(c)
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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 orders of the National Faceless Appeal Centre, Delhi (hereinafter referred to as the “Ld. CIT(A)”]even dated 13.08.2025 for the AYs2013-14& 2014-15. The penalties were levied 271(1)(c) of the Act vide orders dated 22.09.2022 & 12.09.2022.
At the outset, we note that the appeals of the assessee are barred by limitation by 64 days. At the time of hearing the counsel of the assessee explained the reason for delay in filing the appeal. The Ld. D.R did not raise any objection in condoning the delay. After hearing the rival contentions and perusing the materials available on record, 8/GTY/2026 & 10/GTY/2026 4. Since, we have already restored the assessment orders while adjudicating the quantum appeal of the assessee in & 09/GTY/2026 supra , therefore, the penalty levied by the Assessing Officer and confirmed by the ld. CIT(A) would also stand quashed as the very foundation of levy of penalty 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. The appeals are allowed.
Order pronounced on 13.03.2026.