JYOTSNA GUPTA,NEW DELHI vs. ITO, WARD-30(5), NEW DELHI, NEW DELLHI

The appeal is time barred by six years three months. The assessee has filed an application supported by an affidavit citing reasons causing delay in filing of appeal. A perusal of application shows that the assessee is a Non-Resident. The assessee is stated to have been residing outside India since 01.04.2010 and has never travelled to India since then. In support of this contention the assessee has placed on record a report from the Bureau of Immigration, Ministry of Home Affairs (e-FRRO). As per the report no travel history details of the assessee are available as on 16.02.2026. As per contentions of the assessee, the impugned order was never received by the assessee and the assessee was not even aware of the proceedings before the CIT(A). The email address given in Form no. 35 is that of the Tax Consultant to whom the

The Hon’ble Apex Court in the case of Collector Land Acquisition vs. Mst. Katiji & Ors. 167 ITR 471 has held that liberal approach should be adopted while dealing with an application praying for condonation of delay. Refusing to condone delay can result in meritorious matter being thrown out at the very threshold and cause of justice being defeated. Pedantic and hyper technical approach should not be adopted while dealing with an application for condonation of delay.

The Hon’ble Apex Court in the case of Ram Nath Sao @ Ram Nath Sahu & Others vs Gobardhan Sao and Others, 2002 SCC (3) 195/2002 SCR (2) 77 has held that the expression “sufficient cause” within the meaning of Section 5 of the Limitation Act or Order 22 Rule 9 of Civil Procedure Code or any other similar provision should receive a liberal construction so as to advance substantial justice. The courts should not proceed with the tendency of finding fault with cause shown and reject the petition by a slipshod order in over jubilation of disposal derive. Acceptance of explanation furnished should be the rule and refusal, an exception, more so when no negligence or inaction or want of bonafide can be imputed to the defaulting party. Thus, in facts of the case and the law expounded by Hon’ble Apex Court delay in filing of appeal is condoned and appeal is admitted for decision on merits.

Shri Anmol Jha, appearing on behalf of the assessee submits that in the absence of service of notice, the assessee could not respond to notice issued u/s.148 of the Income Tax Act, 1961(hereinafter referred to as ‘the Act’) or the notices issued thereafter. The physical notices were sent to the assessee by Assessing Officer (AO) were never served on the assessee as on the addresses on which the notices were sent, the assessee was not residing. As per information available on the portal of the Department, the email address of the assessee is jyotsngupta@gmail.com, no notice was ever sent by the AO through email on the said email address. In the absence of service of notice, the assessee could not represent its case before the AO. Before the First Appellate Authority, the case of the assessee was not defended by the Counsel to whom the assessee had assigned her tax matter. The ld. Counsel submits that the assessee has good case on merits. The AO has made addition of Rs.49,30,000/- u/s.68 of the Act on account of cash deposits in the saving bank account during AY 2011-12. The said

Per contra, Shri Manoj Kumar, representing the department vehemently supported the impugned order and prayed for dismissing appeal of the assessee on the ground of limitation as well as on merits.

Both sides heard, orders of the lower authorities examined. A perusal of the assessment order shows that the same has been passed in ex-parte proceedings. Even, in proceedings before the CIT(A), the assessee was not properly represented. Considering entire facts of the case and in the interest of justice, I deem it appropriate to restore the issue back to the AO for denovo assessment after affording reasonable opportunity of making submissions to the assessee, in accordance with law.

The AO shall issue notice(s) to the assessee on the email address available on portal of the Department i.e. jyotsngupta@gmail.com. The assessee upon service of notice shall respond to the same, without fail.

In the result, impugned order is set aside and appeal of the assessee is allowed for statistical purpose.