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Facts
The assessee filed appeals against orders passed by the NFAC. There were significant delays in filing these appeals, attributed by the assessee to unfamiliarity with e-proceedings and procedural complexities. The assessee also stated that her husband's assessment was relevant to her own.
Held
The Tribunal condoned the delay in filing the appeals, citing the assessee's genuine constraints due to unfamiliarity with electronic communication and income tax procedures. The Tribunal also decided to set aside the ex-parte orders passed by the CIT(A).
Key Issues
Whether the delay in filing appeals due to the assessee's lack of familiarity with e-proceedings should be condoned, and whether the ex-parte orders should be set aside to allow a fresh adjudication on merits.
Sections Cited
147, 143(3), 148
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Income Tax Appellate Tribunal, ‘SMC’
Before: SHRI AMIT SHUKLA & SHRI ARUN KHODPIA
आदेश / O R D E R PER AMIT SHUKLA (J.M): The aforesaid appeals have been filed by the assessee against separate impugned orders of even dated 09/08/2024 passed by NFAC, Delhi for the quantum of assessment passed u/s.147 / 143(3) for A.Y.2016-17.
At the outset, the appeal of the assessee is barred by limitation in there is a delay of 110 days, in support, assessee has filed following Affidavit. In ITA Priyanka Nishad Pawar 3. Having given our thoughtful consideration to the totality of the facts and circumstances placed on record, and bearing in mind the explanation tendered by the assessee, it is evident that the delay in preferring the present appeals has not arisen out of any deliberate inaction or contumacious conduct. The assessee, as stated, is not adequately conversant with electronic modes of communication and is also unfamiliar with the procedural intricacies of income tax proceedings conducted through digital platforms. On account of such genuine constraints, the assessee was unable to effectively respond to the statutory notices issued from time to time. In these circumstances, and being satisfied that sufficient cause within the meaning of law has been demonstrated, we are of the considered view that the delay deserves to be condoned. Accordingly, the delay of 230 days in are hereby condoned in the interest of substantial justice.
At the threshold, it is noticed that the learned Commissioner of Income Tax (Appeals) dismissed the appeals ex parte on account of non-compliance by the assessee. However, the explanation placed before us indicates that such non-compliance was not wilful but stemmed from the assessee’s limited familiarity with electronic communication and the procedural framework governing appellate proceedings under the Act. In our considered opinion, the ends of justice would be better served if the assessee is afforded one more effective opportunity to present her case.
Priyanka Nishad Pawar The appellate process is intended to advance justice and not to defeat it on mere technicalities. Therefore, in the interest of fairness and adherence to the principles of natural justice, we deem it appropriate to set aside the impugned orders and restore the matters to the file of the learned CIT(A), who shall adjudicate the appeals afresh, in accordance with law, after granting due and reasonable opportunity of being heard to the assessee for both the assessment years.
In the result, both the appeals filed by the assessee are allowed for statistical purposes.
Order pronounced on 29th December, 2025.