ANJU MANISH GANGAR,NAVI MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX 28(1), NAVI MUMBAI

IN THE INCOME TAX APPELLATE TRIBUNAL
“A” BENCH MUMBAI

BEFORE HON’BLE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER&
SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER
ITA Nos.6676 & 6677/Mum/2025
(Assessment Year 2012-2013)

Anju Manish Gangar
Flat No.B-3-11/2, Sector-3,
Vashi,
Navi Mumbai – 400703
Vs.
Deputy
Commissioner of Income Tax – 22(3)
Tower – 6,
Vashi Railway Station,
3rd Floor, Vashi
Navi Mumbai - 400703
PAN/GIR No. AIBPG4309H
(Applicant)
(Respondent)

Assessee by Shri Nishit Gandhi (Virtually appear)
Revenue by Shri Rajesh Kumar Yadav CIT DR &
Shri Surendra Mohan, Sr. DR

Date of Hearing
16.12.2025
Date of Pronouncement
18.12.2025

आदेश / ORDER

PER SANDEEP GOSAIN, JM:

These present appeals have been filed by the assessee challenging the impugned order dt. 24/11/2025, 06/10/2023
and 25/09/2023 passed under section 250/263 of the Income
Tax Act, 1961 (‘the Act’), by the National Faceless Appeal
Centre (NFAC) / CIT(A) for the assessment year 2011-2012 and 2012-2013. 2. Since all the issues involved in these two appeals are common and identical, therefore, they have been clubbed, heard together and consolidated order is being passed for the sake of convenience and brevity. We shall take ITA No.
6675/Mum/2025, A.Y 2011-12 as lead case and facts narrated therein.
ITA No. 6675/Mum/2025, A.Y: 2011-12. The assessee has raised the following grounds of appeal:
“1.1 In the facts and circumstances of the case and in law, the Learned Commissioner of Income tax (Appeals),
National Faceless Appeal Centre, Delhi ["Ld. CIT (A)"]
erred in confirming the ex-parte assessment order passed u/s 144 of the Income Tax Act, 1961 [the Act"]
by the Deputy Commissioner of Income Tax 22(3),
Mumbai ["the DCIT" or "the AO" for short] in gross violation of principles of Natural Justice.

(i) The assessment order is itself passed on an ex-parte basis u/s 144 of the Act without appreciating that the Assessee could not represent her case before the Ld. AO on account of the death of her Chartered Accountant;

(ii) The Appellant has not received any notice of hearing and in fact the appeal was migrated to the National
Faceless Appeal Centre without any knowledge of the Assessee and therefore no reply could be filed before the Ld. CIT(A);

(iii) The said Appellate order is passed in complete breach of the principles of natural justice as also in contravention of the extant law in this regard and is also without an independent reasoning whatsoever, and;
(iv) The assessment order itself is passed without granting a fair opportunity of being heard to the Appellant and a specific ground to this effect was raised by the Assessee and despite this the Appellate Order came to be passed confirming the Assessment order

(ii) The Applicant (the Appellant / the Assessee) is an individual woman assesee, holding a PAN AIBPG4309H. The appellant is not well educated lady and does not possess sufficient knowledge of income-tax laws and procedural compliances. She is wholly dependent upon professional assistance for attending to her tax matters.

(iii) That the appellant's earlier Chartered Accountant, who was also her brother-in-law (Sister's Husband) was handling all her income-tax and financial affairs, However, he suddenly expired in the year 2013 leaving the Assessee and her family in shock. Post his death the assesee has never had a regular
Chartered Accountant. As such after the Assessment, even the appeal was filed before the Ld. Commissioner of Income
Tax (Appeals) with the help of one Chartered Accountant as suggested by a friend.

(iv) It appears that, certain notices were uploaded on the Income Tax Portal by the Ld. CIT(A). However, the Notices were not received by the Assessee since the same were not sent on registered email-id of the Assessee. As a result, the Assessee had no knowledge of the said notices having been issued by the Ld. CIT(A).

(v) The Assessee is under the impression that the Appeal filed by the said CA would be represented by him. However, post
COVID
2019
the CA discontinued his services and subsequently the Appeal was transferred to the National
Faceless Appeals Centre [NFAC]. Further, the Applicant is not aware any of the notices are issued and therefore none of the Notices were received by the Assessee. However, the emails of the Notices were apparently sent to some other email ID. As a result, the Ld. CIT(A), NFAC by way of an ex-parte order confirmed the Assessment Order passed u/s 144 of the Act.

(vi) The Assessee further submits that no physical copy of the order is served on the Assessee. Further, since the appeal was pending for 8 to 9 years, the appellant was under the impression that the appeal is still pending Further, since the Appellant does not have a regular chartered Accountant and as she is not aware of the nitty gritties of Tax Law and she does not even know how to operate the income tax portal, she had no knowledge of the order having been uploaded on the portal. It is only when the Assessee received intimation regarding initiation of recovery proceedings by way of Online
Service of the Orders Letter dated 28.06.2025for A.Y. 2011-12
from the Department, that she consulted another CA on the same. The said CA enquired with her as regards the status of the appeal filed before the Ld. CIT(A). However, since she had no idea, the said CA helped her and informed her that an order has already been passed by the Ld. CIT(A) on an ex-parte basis. It is only then the Appellant realized that an order was passed against her by the ld. CIT(A).
(vii) Thereafter, she again consulted the said CA who advised her to challenge the said order in appeal before the Hon'ble
Income Tax Appellate Tribunal. As such under advice from the Counsel, against this action of the Ld. CIT(A) and the ld. AO, the Appellant has preferred the present appeal with a prayer to condone the delay in filing this appeal, since (i) The delay is caused for reasons beyond the control of the Assessee; (ii) The delay was not deliberate or intentional; (iii) Both the lower authorities have passed their orders without hearing the Assessee; and; (iv) In any case, no prejudice would be caused to the Revenue since ultimately the appeal is to be decided on merits and on the other hand grave and irreparable damage would be caused to the Appellant since the only effective remedy of appeal before this final fact finding authority would be lost.

viii) The Appellant accordingly most humbly prays before this Hon'ble Tribunal that the delay in filing be condoned and the captioned appeal be adjudicated on merits..
4. On the other hand Ld. DR refuted the contents contained in the application and requested for dismissal of the same.
5. After having heard the counsel for both the parties on this application for seeking condonation of delay and considering the entire factual position as explained before me and also keeping in view the principles laid down by Hon'ble Supreme Court in the case of Land Acquisition
Hence considering the explanation put forth by the Assessee by justifiably and properly explaining the delay which occurred in filing the appeal and construing the expression "sufficient cause" liberally we are inclined to condone the delay in filing the appeal before us. Therefore we condone the delay and admit the appeal to be heard on merits.
6. We also noticed that assessee was ex-parte before AO and Ld. CIT(A). In this regard Ld. AR explained the circumstances and relied upon the reasons mentioned in application for seeking condonation of delay which prevented the assessee to represent properly before the Revenue authorities.

ITA Nos. 6676 & 6677/Mum/2025, A.Y 2012-13

Order pronounced in the open court on 18.12.2025 (PRABHASH SHANKAR) (SANDEEP GOSAIN)
ACCOUNTANT MEMBER JUDICIAL MEMBER

Mumbai, Dated 18/12/2025

KRK, Sr. PS

आदेश की ितिलिप अेिषत/Copy of the Order forwarded to :
1. अपीलाथ / The Appellant
2. थ / The Respondent.
3. संबंिधत आयकर आयु / The CIT(A)
4. आयकर आयु(अपील) / Concerned CIT
5. िवभागीय ितिनिध, आयकर अपीलीय अिधकरण,मुबई/ DR, ITAT, Mumbai
6. गाड फाईल / Guard file.

आदेशानुसार/BY ORDER,
सािपत ित ////