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Facts
The assessee's appeals were barred by limitation by 64 days. The assessments and appellate orders were passed ex-parte due to the assessee's failure to respond to notices and opportunities for hearing. The appeals relate to assessment years 2013-14 and 2014-15.
Held
The Tribunal condoned the delay in filing the appeals after finding the reasons to be bonafide. The appeals were restored to the file of the CIT(A) to be decided on merits after affording a reasonable opportunity of hearing to the assessee. The penalty appeals were also allowed as the foundation for penalty levy would not survive with the restoration of quantum appeals.
Key Issues
Condonation of delay in filing appeals and restoration of ex-parte assessment and penalty orders to the CIT(A) for fresh adjudication on merits.
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.