BABLU GUPTA,GUWAHATI vs. ITO W-1(1), GUWAHATI

PER BENCH:

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. 2. 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, we find that the delay is for bonafide and genuine reason, hence, we condone the delay and adjudicate the appeal.
3. At the outset, we observe that the assessments have been framed by the ld. AO in A.Y. 2013-14 and 2014-15 ex-parte when the assessee failed to respond on the various dates of hearing. Likewise before the ld. Commissioner of Income-tax (Appeals), the assessee did not respond on the various opportunities granted by the appellate authority. Finally, the assessment as well as the appellate orders has been passed ex-parte. Under these circumstances, we are of the view that the ends of justice will be well served if these appeals were restored to the file of the ld. Commissioner of Income-tax (Appeals).
Consequently, we restore these appeals to the file of the ld. CIT (A) with a direction to decide the same on merit after affording reasonable opportunity of hearing to the assessee. The appeals are allowed for statistical purposes.
8/GTY/2026 & 10/GTY/2026
4. Since, we have already restored the assessment orders while adjudicating the quantum appeal of the assessee in ITA No. 07 &
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.
5. In the result, the quantum appeals of the assessee are allowed for statistical purposes and the penalty appeals are allowed with the above observations.
Order pronounced on 13.03.2026. (DUVVURU RL REDDY)
(RAJESH KUMAR)
(VICE PRESIDENT)
(ACCOUNTANT MEMBER)

Guwahati, Dated: 13.03.2026
SudipSarkar, Sr.PS
Copy of the Order forwarded to:

BY ORDER,//

Sr. Private Secretary/ Asst.