Punit Sisodiya vs. ITO, Dhar

Parties Involved

Facts Summary

The assessee, Punit Sisodiya, was assessed for the assessment year 2020-21 under section 147 of the Income Tax Act, 1961. An assessment order was passed on 29.01.2025, computing the total income at Rs. 16,88,623. Subsequently, a penalty of Rs. 10,000 was imposed on 28.07.2025 for non-compliance of notice(s) under section 142(1) dated 29.10.2024. The assessee filed a first appeal against the penalty order, which was dismissed by the Commissioner of Income Tax (Appeals) on 18.11.2025. The assessee then filed a second appeal before the Income Tax Appellate Tribunal, Indore Bench, challenging the dismissal of the first appeal on the ground of delay.…

Legal Issues

• 1. Whether the Tribunal erred in dismissing the first appeal on the ground of delay without considering the merits of the case.

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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