LAKSHMI KAMEPALLI,NEW DELHI vs. ITO WARD 29(1), DELHI

ITA No. 1221/DEL/2026 [A.Y 2019-20] Lakshmi Kamepalli vs. ITO IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’, NEW DELHI BEFORE SH. SATBEER SINGH GODARA, JUDICIAL MEMBER AND SH. NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 1221/Del/2026 (Assessment Year : 2019-20) Lakshmi Kamepalli Vs. ITO B-107, Neeti Bagh, New Ward – 29(1) Delhi-110049 Delhi PAN AKRPK2478D (APPELLANT) (RESPONDENT) Assessee by Shri M.P. Rastogi, Adv., Revenue by Shri Ravi Kant Choudhary, Sr. D.R. Date of hearing: 18.05.2026 Date of Pronouncement: 27.07.2026

ORDER PER NAVEEN CHANDRA, ACCOUNTANT MEMBER : This captioned appeal has been filed by the assessee against the order of the learned Commissioner of Income Tax (Appeals)-NFAC- Raipur[‘CIT(A)’ in short] dated 02.01.2026 arising from the order u/s 154 arising out of Intimation u/s 143(1) of the Income Tax Act, 1961 (‘the Act’) dated 19.03.2021 passed by the CPC concerning Assessment Year (A.Y.) 2019-20.

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ITA No. 1221/DEL/2026 [A.Y 2019-20] Lakshmi Kamepalli vs. ITO 2. The substantial ground raised by the assessee is that the CIT(A) has not decided the appeal on merits and non-allowance of benefit of relief u/s 90 of the Act. 3. Heard the rival submissions and perused the materials on record. We find that the assessee had claimed relief u/s 90 of the Act amounting to Rs 91,915/- which was denied by the CPC on account of non-submission of the Form 67. We find that on appeal, the CIT(A) dismissed the assessee’s appeal in limine on grounds of delay of 57 days in filing appeal before the CIT(A). 4. We find the reasons ascribed by the assessee is that the assessee is a senior citizen and was dependent on her brother, a lawyer in Supreme Court, who suffered from Corona/COVID. Further, because of closer of office, the CPC intimation could not be noticed. In such view of the matter, we find the assessee had sufficient cause for delay in filing appeal before the CIT(A). We accordingly condone the delay before the CIT(A) and direct the CIT(A) to consider and adjudicate the issues in the case afresh. The CIT(A) is directed to accord three effective opportunities to the assessee to represent her case and the assessee is also likewise directed to avail the opportunities to present documents/materials as required by the CIT(A). The ground is decided in aforesaid terms.

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ITA No. 1221/DEL/2026 [A.Y 2019-20] Lakshmi Kamepalli vs. ITO 5. In the result, the appeal of the assessee in ITA No. 1221/DEL/2026 is allowed. Order pronounced in the open court on 27.07.2026

Sd/- Sd/- (SATBEER SINGH GODARA) (NAVEEN CHANDRA) JUDICIAL MEMBER ACCOUNTANT MEMBER Date:- 27.07.2026 Priti Yadav, Sr. Ps* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI

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