PAWAN,HARYANA vs. INCOME TAX OFFICER, ROHTAK
What did the Tribunal hold?
The Tribunal condoned the delay in filing the appeal, finding the assessee's explanation to be genuine. The case was remitted to the CIT(A) to consider the application for condonation of delay and dispose of the matter accordingly.
What were the facts?
The assessee, an agriculturist, filed an appeal against an order of the CIT(A) which arose from an assessment order under Section 147 r.w.s 144. The appeal was filed after a significant delay, with the assessee claiming lack of technical knowledge and access to electronic communication as reasons.
What were the issues?
Whether the delay in filing the appeal by the assessee, an agriculturist residing in a rural area, is genuine and deserves condonation.
Which sections of the Income-tax Act were involved?
Section 147,Section 144,Section 10(1),Section 250,Section 253
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, “F” BENCH, DELHI
Before: MS. MADHUMITA ROY & SHRI KHETTRA MOHAN ROY
The instant appeal filed by the assessee is directed against the order passed by the Ld. CIT(A) NFAC, Delhi, dated 26.02.2024 arising out of the Assessment Order passed by the ITO, Ward-3, Rohtak, dated 25.11.2019 under Section 147 r.w.s 144 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) for Assessment Year 2012-13.
The appeal filed before us is barred by limitation by 67 days in support of which the application for condonation of delay has been filed, contents whereof is as follows:
Having regard to the explanation made by the assessee being an agriculturists staying in rural area and not technically savvy the delay caused by the assessee in filing the appeal before us is found to be genuine and hence, the delay is condoned. In fact, we find that before the Ld. CIT(A) the appeal is dismissed as the same was found to be barred by limitation for 1175 days in support of which no explanation was rendered by the assessee the appeal was dismissed in limine. However, taking into consideration the entire aspect of the matter, we remit the issue to the file of the Ld. CIT(A) to consider the application for condonation of delay which is directed to be filed by the assessee. The Ld. CIT(A) is further directed to dispose off the same in accordance with law.
The appeal of the assessee is allowed for statistical purpose.
Order pronounced in the open court on 26.06.2025
More judgments on Section 147
- ACIT Central Bilaspur, Bilaspur vs Arun Kumar Agrawal, SaktiITSSA 26/RPR/2025[2018-19]Status: Disposed21 Oct 2026AY 2018-19
- Vinod Agrawal, Kawardha vs Assisstant Commissioner of Income Tax…ITA 666/RPR/2026[2019-20]Status: Heard21 Oct 2026AY 2019-20
- Sar Business Tradelink Private Limited… vs Income Tax Officer, Ward - 1(2), RaipurITA 599/RPR/2026[2014-15]Status: Heard21 Oct 2026AY 2014-15
- Tarunaben Maganlal Bhut, Navagam vs ITO Ward 2(2)(1), RajkotITA 673/RJT/2026[2024-25]Status: Disposed21 Oct 2026AY 2024-25
- Neo Incorporation, Rajkot vs DCIT Circle- 1(2), RajkotITA 471/RJT/2026[2012-2013]Status: Disposed21 Oct 2026AY 2012-2013
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