NITIN KUMAR BIRLA,UDAIPUR vs. ITO, WARD-2(1), UDAIPUR, UDAIPUR

IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH, JODHPUR BEFORE DR. MITHA LAL MEENA, HON’BLE ACCOUNTANT MEMBER AND SHRI SUDHIR PAREEK, HON’BLE JUDICIAL MEMBER ITA No. 1126/Jodh/2025 (Assessment Year – 2020-21) NITIN KUMAR BIRLA ITO WARD-2(1) KALANI & CO. LLP, CHARTERED UDAIPUR-313001 ACCOUNTANTS, 5TH FLOOR, MILESTONE BUILDING, GANDHINAGAR TURN, TONK ROAD, JAIPUR-302015 PAN NO. AEMPB 6536 Q Assessee by Shri P.C. Parwal, CA (Virtual) Revenue by Shri Bhawani Shankar Mathur, DCIT-DR (Virtual) Date of Hearing 19 / 05 / 2026. Date of Pronouncement 29 / 07 / 2026. ORDER PER: SUDHIR PAREEK, J.M. The aforetitled appeal has been preferred by the assessee/appellant against the order dated 24.10.2025 u/s 147/144 of the Income Tax Act (in short “the Act”) passed by National Faceless Appeal Centre (NFAC), Delhi [for the sake of convenience, hereinafter referred to as CIT(A)] by which appeal filed by the assessee was dismissed. By reiterating grounds of appeal, the Ld. AR submitted that the Ld. CIT(A) erroneously declined to condone the delay in filing the appeal by holding that no sufficient cause has been shown without considering the

2 ITA No. 1126/Jodh/2025 Asst. Year: 2020-21 contention of the appellant that the assessment order dated 16th January, 2025 and other notices were sent at the e-mail id srs.udr@gmail.com and not at the e- mail id nitin.birla02@gmail.com registered on the e-filing portal and also submitted that the Ld. CIT(A) not allowed adequate opportunity to present and explain the reason for delay before dismissing the appeal. 3. The primary mail id of the assessee is nitin.birla02@gmail.com (PB 2). The mail id and the residential address was updated during FY 2022-23 but, the AO in course of assessment proceedings issued various notices on the email id srs.udr@gmail.com (PB 3-14). Thereafter, when the assessee came to know about the assessment proceedings, he filed online reply on 16.01.2025 (PB 15-20) but, the AO without considering the same passed the assessment order on the same date. This order came to the notice of the assessee on 02.05.2025 when the show cause notice for penalty was served through the office of the income tax department. 4. Against the assessment order, assessee filed appeal before the Ld. CIT(A) on 16.05.2025 with a delay of 89 days. In form no. 35, email address was given as nitin.birla02@gmail.com but, the only notice issued by Ld. CIT(A), NFAC on 23.05.2025 was at email id srs.udr@gmail.com (PB 21-22). Thereafter, the Ld. CIT(A), NFAC without providing any opportunity of hearing, dismissed the appeal,

3 ITA No. 1126/Jodh/2025 Asst. Year: 2020-21 stating that AO issued the notices at the email address available on the e-portal and therefore, assessee did not have sufficient cause for delay in filing the appeal. Accordingly, the appeal was dismissed. 5. From the facts stated above, it is evident that AO issued all the notices at email id srs.udr@gmail.com and not at email id nitin.birla02@gmail.com. Hence, these notices could not be responded. When the assessee came to know about the assessment proceedings being carried out he filed reply on 16.01.2025 but the same was not considered by the AO. In form no. 35 at serial no. 15, the assessee has given the reasons for delay in filing the appeal. Further, the Ld. CIT(A), NFAC issued only one notice dt. 23.05.2025 which is also served on email id srs.udr@gmail.com and not at email id mentioned in form no. 35. In these facts and circumstances there is a reasonable cause for delay in filing before Ld. CIT(A) which ought to have been condoned and the appeal decided on merit. Hence, in the interest of substantial justice, it is expedient to direct the Ld. AO to frame the denovo assessment after providing reasonable opportunity to the assessee by sending the notices on the correct email id nitin.birla02@gmail.com. 6. After hearing rival submissions and accordingly perused the material available on record, we find that if one more opportunity provided to assessee then object of justice may be fulfilled to some extent and for this purpose, we are

4 ITA No. 1126/Jodh/2025 Asst. Year: 2020-21 inclined to remit back the matter to the Ld. AO with the direction to decide the matter afresh after affording sufficient and meaningful opportunity to assessee/appellant and pass order in accordance with law and simultaneously, we direct the assessee/appellant to cooperate in the proceedings. 8. Consequently, appeal of assessee is allowed for statistical purpose.

Order pronounced on 29/07/2026 under Rule 34(4), in accordance with the ITAT Rules, 1963.

Sd/- Sd/- (DR. MITHA LAL MEENA) (SUDHIR PAREEK) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated : 29/07/2026. Nimisha Sr. PS True Copy Copies to : (1) The appellant. (2) The respondent. (3) CIT (4) CIT(A) (5) Departmental Representative (6) Guard File BY ORDER,