INCOME TAX OFFICER, WARD-1, JORHAT, JORHAT vs. A SARMAH, JORHAT
Before: SHRI DUVVURU RL REDDY & SHRI RAJESH KUMAR
PER: BENCH
The present appeals filed by the revenue arise from orders dated 10/09/2025
passed u/s 250 of the Income Tax Act, 1961 (In short, “the Act”) by the National Faceless Appeal Centre (NFAC), Delhi [in short, “the Ld. CIT(A)] for the A.Y. 2014-15. ITA No. 17/GTY/2026 is the quantum appeal and ITA No.
18/GTY/2026 is the penalty appeal. Since these appeals are interconnected, therefore, these are being disposed of by this consolidated order for the sake of brevity and convenience. We would first take up quantum appeal in ITA No.
17/GTY/2026 for the A.Y. 2014-15. 2. At the outset, we note that the appeal of the revenue is barred by limitation by 39 days. At the time of hearing the ld. CIT-DR explained the reasons for delay in filing the appeal. None has appeared on behalf of the assessee. After hearing the contentions of the ld. CIT-DR and perusing the materials available on record, we find that the delay is for bonafide and genuine reasons and, hence, we condone the delay and admit the appeal for adjudication.
3. We have perused the appellate order passed by the ld. CIT(A) and find that the appeal of the assesse has been allowed by the ld. CIT(A) by recording a finding of fact that the assessment was framed in the name of non-existent entity. Consequently, we do not find any infirmity in the order of the ld. CIT(A) and accordingly, we uphold the same by dismissing the appeal of the assessee.
4. In the result, this appeal of the revenue is dismissed
5. Now we take ITA No.18/GTY/2026 which is the penalty appeal. Since we have dismissed the quantum appeal of the revenue by upholding the order of the ld.
CIT(A), therefore, the penalty appeal is no more survive and hence, we dismiss the same.
6. In the result, both the appeals of the revenue are dismissed.
Order pronounced in the open court on 13/03/2026. (DUVVURU RL REDDY)
ACCOUNTANT MEMBER
Guwahati, Dated:13/03/2026
*Ranjan
Copy to:
1. Assessee
2. Revenue
3. CIT(A)
4. CIT
5. DR
6. Guard File
By Order