2026 (4) TMI 1379

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....ed by the assessee are directed against the separate orders dated 25.07.2025 of the Ld. CIT(A) / NFAC, Delhi confirming penalty levied u/s 271(1)(c) by the Assessing Officer relating to assessment years 2013-14 to 2016-17 respectively. ITA Nos.211 & 224/PUN/2026 filed by the assessee are directed against the separate orders dated 24.07.2024 & 25.07.2024 respectively of the Ld. CIT(A) / NFAC, Delhi confirming penalty levied u/s 271B and 271(1)(c) for assessment year 2012-13. Since identical grounds have been raised by the assessee in all these appeals, therefore, for the sake of convenience, these were heard together and are being disposed of by this common order. 2. There is a delay of 111 days in filing of all the appeals except in ITA ....

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....he Assessing Officer issued notices u/s 142(1) of the Act on several dates. Since there was no response from the side of the assessee, the Assessing Officer proceeded to complete the assessment u/s 144 of the Act. Accordingly, the Assessing Officer in the order passed u/s 147 r.w.s. 144 r.w.s. 144B of the Act made addition of Rs. 3,48,80,575/- being the unexplained cash deposits. 5. Since there was no compliance before the Ld. CIT(A) / NFAC despite number of opportunities granted, the Ld. CIT(A) / NFAC in the ex-parte order passed by him dismissed the appeal. While doing so, he relied on the decision of Hon'ble Supreme Court in the case of CIT vs. B.N. Bhattacharjee and another reported in 118 ITR 461 (SC) and various other decisions. ....

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....the submission of the Ld. Counsel for the assessee that such non-compliance was not intentional but resulted due to the reasons cited above and given an opportunity the assessee is in a position to substantiate his case by filing the requisite details. Considering the totality of the facts of the case and in the interest of justice, we deem it proper to restore the issue to the file of the Assessing Officer with a direction to give one final opportunity to the assessee to substantiate his case by filing the requisite details and decide the issue as per fact and law. The assessee is also hereby directed to submit the requisite details before the Assessing Officer on the appointed date without seeking any adjournment under any pretext, failin....

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....sue and restored the same to the file of the Assessing Officer with a direction to decide the issue afresh after providing due opportunity of being heard to the assessee. Following similar reasonings, we restore the issues raised in all these appeals to the file of the Assessing Officer with similar directions. The grounds raised by the assessee in all these appeals are accordingly allowed for statistical purposes. ITA Nos.224 & 211/PUN/2026 (A.Y. 2012-13) 12. Facts of the case, in brief, are that the assessee is an individual and engaged in the business of cement, steel, fertilizers and cattle feed under the name and style of Baneshwar Traders. He has filed his return of income for the impugned assessment year on 25.09.2012 declaring....