Sant Lal (HUF) vs. ACIT, Central Circle-18, New Delhi

Parties Involved

Facts Summary

The assessee, Sant Lal (HUF), filed appeals against the orders of the National Faceless Appeal Centre (NFAC), Delhi, dated 19.02.2026, challenging the penalty imposed under section 271(1)(C) of the Income Tax Act, 1961 for the assessment years 2012-13 and 2013-14. The Tribunal noted a delay of 54 days in filing the appeals but found reasonable cause for the delay. The Tribunal heard both sides and reviewed the records, finding that the assessee had provided supporting evidence for the delay. The Tribunal decided to remit the issues in dispute back to the file of the Ld. CIT(A) to consider and examine the evidences/documents with respect to the delay in filing the appeals before him and decide the request for condonation of delay in accordance with law.…

Legal Issues

• 1. Delay in filing the appeals
• 2. Penalty imposed under section 271(1)(C) of the Income Tax Act, 1961

Judgment Outcome

Decided in favour of Assessee.

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