SHYAM DEVI,PANIPAT vs. ITO WARD -1, PANIPAT

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B”, DELHI BEFORE SH. M. BALAGANESH, ACCOUNTANT MEMBER AND SH. SUDHIR KUMAR, JUDICIAL MEMBER ITA No.6935/DEL/2025 Assessment Year2012-13 Shyam Devi W/o Sh. Vinod Vs. ITO Ward-1 Panipat Kumar Village & Post Kabri The. & District PanipatHaryana- 132103 PAN No.CQGPD0900E (APPELLANT) (RESPONDENT)

Appellant by Sh. Satyam Aneja, Adv. Respondent by Sh. Rajesh Kumar Dhanesta Sr. DR

Date of hearing: 10/08/2026 Date of Pronouncement: 10/08/2026 ORDER PER SUDHIR KUMAR, JUDICIAL MEMBER:

This is appeal filed by the assessee against the order dated 19-05-2025 of the National Faceless Appeal Centre (NFAC)Delhi [hereinafter referred to as “Ld. NFAC”] relevant to assessment year 2012-13 arising out the assessment order dated 19-11-

2019 passed under section 147 of the Income Tax Act, 1961(in short “the Act”). 2. The appeal is time barred by 91 days. In the condonation application the assessee stated the order passed by the Ld. NFAC was uploaded on portal on 29-10-25. The assessee is a woman and was ill during the period from May,2025 to Oct, 2025 so she could not file the appeal within time. The assessee has shown the sufficient cause not to file the appeal within time limit therefore, the application is allowed and delay is condoned and appeal is admitted for adjudication. 3. The brief facts of the case are that the assessee did not file the return of income. The department received the information that the assessee has sold an immovable property for a consideration of Rs.95,25,000/- during the F.Y.201-12 relevant to A.Y.2012-13. The proceedings under section 147 of the Act were initiated and notice under section 148 of the Act was issued on 08-03-2019. In the response of the notice under section 142(1) of the Act along with questionnaire dated 08-08-2019 issued for 23-08-2019 but nobody attended the proceedings nor any rely furnished. Again, notice under section 142(1) of the Act was issued but no reply was filed by the assessee. The Assessing officer completed the assessment orders after making the additions of Rs.68,92,210/-. Aggrieved

the order of the Assessing Officer the assessee filed the appeal before the Ld. NFAC, who dismissed the appeal of the assessee in limine. Being aggrieved the order of the Ld. NFAC the assessee is in appeal before the tribunal. 4. We have heard both parties and gone through the material available on record. 5. In the ground of appeal, the assessee stated that appeal was dismissed without giving the proper opportunity of being heard to the assessee. It is evident from the order of the Ld. NFAC that the assessee did not file any submissions, although three opportunities were provided to the assessee. Perusal of the order of the Ld. Assessing Officer reveals that the assessee did not appear before the Assessing Officer and exparte assessment order was passed by the Assessing Officer, against the order of the Assessing Officer the assessee filed the appeal before the Ld. NFAC who dismissed the appeal on the technical point by not condoning the delay. The assessee has shown the sufficient cause not to appear before the lower authorities. 6. Since, both the lower authorities passed the exparte order without being heard to the assessee, therefore, the totality of the facts and circumstances of the case and in the interest of justice, we deem fit it proper to restore the issue to the files of the Ld. Assessing Officer with a direction to pass the order on merit to grant one final opportunity to the assessee to substantiate its claim and decide the issue as per fact and law.

The assessee is also directed to appear before the Assessing Officer and substantiate its case without seeking any adjournment. The orders passed by the lower authorized are set aside. The grounds raised by the assessee are accordingly allowed for statistical purposes. 7. In the result, the appeal of the assessee is allowed for statistical purpose. Order pronounced in the open court on 10.08.2026.

Sd/- Sd/- (M. BALAGANESH) (SUDHIR KUMAR) ACCOUNTANT MEMBER (JUDICIAL MEMBER) Date: 19.08.2026 S.R. BHATNAGGR Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) ` 5. DR: ITAT ASSISTANT REGISTRAR ITAT DELHI