WALI BABA MOHAMMED,WARANGAL vs. ITO, WARD-1, WARAGAL

आदेश / O R D E R PER MADHUSUDAN SAWDIA, AM:

This appeal is filed by Shri Wali Baba Mohammed (“the assessee”),

feeling aggrieved by the order passed by the Learned Commissioner of

Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi,

(“Ld. CIT(A)”) dated 09.12.2025 for the A.Y. 2017-18.

the present appeal before this Tribunal. The assessee has filed a petition :: 2 :: seeking condonation of delay supported by an affidavit explaining the

reasons for the delay. The Learned Authorised Representative (“Ld. AR”)

submitted that all the notices issued during the appellate proceedings as

well as the order passed by the Ld. CIT(A) were delivered to an incorrect

e-mail address. Inviting our attention to the “Personal Information

section” of Form No. 35, the Ld. AR demonstrated that the assessee had

specifically mentioned the e-mail address omprakashloya026@gmail.com

for receiving all communications from the Ld. CIT(A). However, all the

notices and the appellate order were sent by the Ld. CIT(A) to another e-

mail address, namely incometaxwgl@gmail.com, which, according to the

assessee, does not belong to him. In support of the said contention, the

assessee placed on record screenshots downloaded from the Income-tax

portal demonstrating that all the communications from the office of the

Ld. CIT(A) had been sent to the aforesaid incorrect e-mail address. The

Ld. AR further submitted that while filing the updated returns for the

subsequent assessment years, the assessee came to know that the

appeal before the Ld. CIT(A) had already been dismissed. Immediately

thereafter, the assessee took necessary steps for obtaining the appellate

order and filed the present appeal before this Tribunal. It was, therefore,

submitted that the delay of 41 days was neither deliberate nor intentional

but occurred solely on account of the communications having been sent to

an incorrect e-mail address. Accordingly, the Ld. AR prayed that the delay

may be condoned and the appeal be admitted for adjudication on merits.

:: 3 :: 3. Per contra, the Learned Departmental Representative (“Ld. DR”) did

not raise any serious objection to the condonation of delay.

material available on record. We have also examined the condonation

petition, the affidavit filed by the assessee, the copy of Form No. 35 and

the screenshots of the Income-tax portal placed before us. From the

material placed on record, we find prima facie merit in the contention of

the assessee that the e-mail address furnished by the assessee in Form

No. 35 is omprakashloya026@gmail.com, whereas the notices and the

appellate order appear to have been sent to a different e-mail address,

namely incometaxwgl@gmail.com. The assessee has also produced

supporting screenshots from the Income-tax portal to substantiate the

said contention. Thus, the explanation offered by the assessee appears to

be bona fide and is duly supported by documentary evidence. We further

find that immediately after the assessee came to know about the

dismissal of the appeal, he took prompt steps for filing the present appeal

before this Tribunal. There is nothing on record to indicate that the delay

was deliberate, intentional or attributable to any lack of bona fides on the

part of the assessee. Considering the totality of the facts and

circumstances of the case, the explanation furnished by the assessee

constitutes a sufficient cause for not preferring the appeal within the

prescribed period. Accordingly, in the interest of substantial justice, we condone the delay of 41 days in filing the present appeal and admit the

appeal for adjudication on merits.

The assessee has raised the following grounds of appeal: 5.

before the Ld. CIT(A) against the assessment order passed by the

Learned Assessing Officer (“Ld. AO”) under section 143(3) of the Income-

tax Act, 1961 (“the Act”) dated 26.12.2019 for the assessment year

2017-18. However, the assessee did not comply with the notices issued

by the Ld. CIT(A). Consequently, the Ld. CIT(A) dismissed the appeal ex

parte.

before this Tribunal. The Ld. AR submitted that, as already explained

while seeking condonation of delay in filing the present appeal, all the

notices issued by the Ld. CIT(A), including the appellate order, were

communicated to an incorrect e-mail address. Consequently, the assessee

remained unaware of the notices issued during the appellate proceedings :: 5 :: and, therefore, could not appear before the Ld. CIT(A) or furnish the

necessary documentary evidence in support of the grounds raised in the

appeal. It was submitted that the assessee was thus deprived of an

effective opportunity of being heard. Accordingly, the Ld. AR prayed that,

in the interest of justice, the impugned order of the Ld. CIT(A) may be set

aside and the matter may be restored to the file of the Ld. CIT(A) for

fresh adjudication after providing one more opportunity to the assessee.

matter is restored to the file of the Ld. CIT(A) for fresh adjudication.

available on record. We find that the assessee has consistently contended

that the notices issued by the Ld. CIT(A) were communicated to an

incorrect e-mail address and, therefore, the assessee could not effectively

participate in the appellate proceedings. While condoning the delay in

filing the present appeal, we have already found prima facie merit in the

assessee’s contention that the communications were not sent to the e-

mail address furnished by the assessee in Form No. 35. Considering the

peculiar facts and circumstances of the case and in the interest of

substantial justice, we are of the considered opinion that the assessee

deserves one more effective opportunity to present his case before the

first appellate authority. Accordingly, we set aside the impugned order of

the Ld. CIT(A) and restore the matter to his file for de novo adjudication :: 6 :: in accordance with law. The Ld. CIT(A) is directed to communicate all

future notices and other communications to the e-mail address furnished

by the assessee in Form No. 35, or to such other e-mail address, if any,

as may be duly updated by the assessee in accordance with law. The

assessee is granted liberty to file all documentary evidence and written

submissions in support of the grounds raised in the appeal. The assessee

is also directed to extend full cooperation in the appellate proceedings and

shall not seek any unnecessary adjournment before the Ld. CIT(A).

Needless to mention, the Ld. CIT(A) shall afford adequate and reasonable

opportunity of being heard to the assessee and thereafter pass a speaking

order in accordance with law after considering the submissions and

evidence that may be placed on record by the assessee.

purposes.

Order pronounced in the open Court on 05th August, 2026.

Sd/- Sd/- (रिवश सूद) (मधुसूदन साविडया) (RAVISH SOOD) (MADHUSUDAN SAWDIA) �ाियक सद� /JUDICIAL MEMBER लेखा सद�/ACCOUNTANT MEMBER

Hyderabad, dated 05th August, 2026. TLN

आदेशकी �ितिलिप अ�ेिषत/ Copy of the order forwarded to:

िनधा�रती/The 1 : WALI BABA MOHAMMED, H.NO.16-9-10, CHARBOWLI, WARANGAL-506 002, Assessee TELANGANA राज�/ The Revenue 2 : ITO, WARD-1, 1-8-610, MAYURI COMPLEX, OPP-TSNPDCL BHAWAN, NAKKALGUTTA, HANAMKONDA WARANGAL-506001, TELANGANA 3 The Principal Commissioner of Income Tax, Hyderabad. िवभागीय�ितिनिध, आयकर अपीलीय अिधकरण, हैदराबाद / DR, ITAT Hyderabad. 4 गाड�फ़ाईल / Guard file 5

आदेशानुसार / BY ORDER

Digitally signed by TUMMALACHARLA TUMMALACHARLA LAKSHMI NARAYANA DN: cn=TUMMALACHARLA LAKSHMI LAKSHMI NARAYANA, c=IN, o=INCOME TAX APPELLATE TRIBUNAL, ou=INCOME TAX NARAYANA APPELLATE TRIBUNAL, CHENNAI BENCH Date: 2026.08.05 15:21:48 +05'30'

Sr. Private Secretary ITAT, Hyderabad