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Judgment
These assessee’s three appeals in ITA Nos. 6418/Del/2026, 6419/Del/2026 and 6420/Del/2026 all for assessment years 2011-12, against the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre, [in short, the “Ld. CIT(A/NFAC”], Delhi’s orders dated 24.10.2024, 02.09.2025 and 22.10.2025 passed in case no. CIT(A), Delhi ITBA/NFAC/S/250/2024/1069928297(1),ITBA/NFAC/S/250/2025-26/1080258756(1) and ITBA/NFAC/S/250/2024-25 /1069859214(1) involving proceedings under section 271F, 271(1)(c) and 271(1)(b) respectively of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’).
Cases called twice. None appeared for the assessee/appellant’s behest. She is accordingly proceeded ex-parte.
Delay of 39 days in filing of the assessee’s instant appeals is condoned in larger interest of justice and in light of Collector, Land & Acquisition vs. Mst. Katiji & Others (1987) 167 ITR 471 (SC).
It next transpires with the able assistance coming from the Revenue side that this tribunal in the assessee’s “quantum” appeal in ITA No. 6447/Del/2026 has already restored the matter back to the Learned CIT(A) for his fresh appropriate adjudication.
That being the clinching factual position, we are of the considered view that the assessee/appellant’s section 271F, section 271 and section 271B “penalty” appeals also deserve to be followed the suit being consequential in nature. Ordered accordingly.
All other remaining pleadings between the parties are kept open at this stage.
These assessee’s three appeals ITA Nos.6418/Del/2026, 6419/Del/2026 and 6420/Del/2026 are allowed for statistical purposes. A copy of this common order be placed in the respective case files.