Appeal Cannot Be Dismissed Without Deciding Delay Condonation

Santosh Arun Kaspate Vs DCIT (ITAT Pune) CIT(A) Cannot Dismiss Appeal Without Condoning Delay—Quantum and Penalty Matters Remanded In Santosh Arun Kaspate v. DCIT, Circle-8, Pune (ITA Nos. 2198 & 2199/PUN/2025; AY 2013-14), the ITAT Pune Bench dealt with two connected appeals—one against the quantum assessment and the other against penalty under Section 271(1)(c). The assessee’s appeal before CIT(A)/NFAC was dismissed solely on the ground of delay of about 11 months, without adjudicating the condonation petition and without deciding any grounds on merits. The assessment involved addi...