2026 (8) TMI 259

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.... 'the Act') (DIN & Order No. ITBA/NFAC/S/250/2025-26/1086245748(1) and DIN & Order No. ITBA/ NFAC/S/250/2025-26/1086246139(1)), respectively. The Appeal in ITA No. 4666/Del/2026 is an appeal against quantum assessment, while appeal in ITA no. 4667/Del / 2026 is against penalty levied u/s. 270A. 2. In both these appeals, the assessee is aggrieved by the decision of ld. CIT(A) not condoning the delay in filing appeal belatedly by the assessee with ld. CIT(A) by 1486 days in quantum appeal (1181 days delay in appeal against penalty order). The assessee duly explained the reasons for delay before ld. CIT(A) in Form No. 35, which in brief were that the assessee did not receive the notices at her current address during the course of the assess....

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....and collected certified copy of the orders on 20.05.2025. Then immediate steps were taken to file appeal with ld. CIT(A). This did not found favour with ld. CIT(A), who dismissed her appeal. She has now filed an affidavit dated 22.06.2026 with the Tribunal, in which she has averred that email Id given her in the income tax portal was of the CA i.e. Mr. Sanju Sharma, and she had engaged a part time accountant namely Late Shri Naveen Mehra who was associated with the aforesaid CA. They did not inform her of the income tax proceedings. The notices were not received by her nor assessment order was received. The notices were not uploaded on income-tax portal nor they were sent physically. It is further averred that Email was of CA who did not in....

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....iled on 18th June, 2025 i.e. within 30 days. The assessee has duly stated in Form No. 35 the circumstances under which the certified copy of the assessment order was obtained from JAO, and it is further stated that she will be filing separate condonation of delay application, explaining the circumstances with documentary evidences wrt to delay in filing the appeal. The ld. CIT(A) did not even issue any notice to the assessee requiring assessee to file application/affidavit for condonation of delay and/or documentary evidences, and straight way proceeded to dismiss the appeal of the assessee being un-admitted by invoking provisions of Section 249(3) of the 1961 Act. Principles of natural justice are clearly breached, and severe prejudice is ....