What did the Tribunal hold?

The Tribunal found that the assessee, being an individual, should be given an opportunity to contest the merits of the case. The appeals were allowed for statistical purposes, and the issues were restored to the CIT(A) for a fresh decision.

The assessee's appeals against the Assessing Officer's orders under Section 144 were dismissed by the NFAC due to a significant delay in filing. The assessee claimed the delay occurred because their email was inoperative and they only became aware of the demand notices upon receiving physical notices.

What were the issues?

Whether the delay in filing the appeal should be condoned to allow the assessee to contest the merits of the case, especially when there were issues with electronic communication.

Anil Kumar, Bulandshahr vs ITO | ITAT Delhi 2026

Income Tax Appellate Tribunal, “C” BENCH, DELHI

Before: SHRI ANUBHAV SHARMA&

Hearing: 04.06.2026Pronounced: 24.06.2026

P a g e | 1 ITA Nos. 2265 & 2266/Del/2026 Anil Kumar (AY: 2020-21) IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER & SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER ITA Nos.2265 & 2266/Del/2026 (Assessment Year: 2020-21)

Anil Kumar Vs. ITO Maman Road, Satha, Teachers Colony, Bulandshahar Bulandshahar Uttar Pradesh – 203001 Uttar Pradesh – 203001 स्थायीलेखासं./जीआइआरसं./PAN/GIR No: AACFA5600J Appellant .. Respondent

Appellant by : Sh. Lavleen Goel, Adv. Respondent by : Sh. Ashok Kumar Pandey, Sr. DR

Date of Hearing 04.06.2026 Date of Pronouncement 24.06.2026

O R D E R PER ANUBHAV SHARMA, JM:

These appeals preferred by the Assessee against the orders of the Ld. National Faceless Appeal Centre (NFAC) Delhi (hereinafter referred to as the First Appellate Authority or ‘the ld. FAA’ for short) in appeals filed before him against the orders of the ld. Assessing Officer (hereinafter referred to as the Ld. AO, for short) passed u/s 144 of the Income-tax Act,

P a g e | 2 ITA Nos. 2265 & 2266/Del/2026 Anil Kumar (AY: 2020-21) 1961 (hereafter referred to as ‘the Act’). Further details of the orders of the lower authorities are as under: -

ITA No. & Ld. FAA who Appeal No. & Date of order AO who passed the AY passed the appellate of the Ld. FAA assessment order & order Date of order 2265/D/26 NFAC, Delhi DIN & Order No : Assessment Unit, 2020-21 ITBA/NFAC/S/250/2025- Income Tax 26/1083264999(1) Department Dated 03.12.2025 Dated 09.09.2022 2266/D/26 NFAC, Delhi DIN & Order No : Assessment Unit, 2020-21 ITBA/NFAC/S/250/2025- Income Tax 26/1083313098(1) Department Dated 04.12.2025 Dated 27.03.2023

On hearing both sides we find that the appeal of the assesse arising out of Assessment Order u/s 144 of the Act was dismissed as the same was filed with the delay of 1048 days. Ld. Counsel has submitted that the email of the assesse was not operative and further it was only when the physical notices of tax demand have received physically by Somya Garg (daughter in law) partner of the firm matter came to the knowledge and thereupon the appeal was filed.

Though, the ld. DR has defended the impugned order, however, we are of the considered view that where assesse is an individual and a plea is taken on notice of department being not received electronically due to the email account of the assesse, who is an individual not being operative or not being accessed regularly assesse should be given an opportunity to contest

P a g e | 3 ITA Nos. 2265 & 2266/Del/2026 Anil Kumar (AY: 2020-21) on merits. Accordingly, the appeals are allowed for statistical purpose and issue on merits as well as law are restored to the files of ld. CIT(A) to give fresh opportunity of hearing and decide the appeals afresh.

Order pronounced in the open court on 24.06.2026

Sd/- Sd/- (Amitabh Shukla) (Anubhav Sharma) ACCOUNTANT MEMBER JUDICIAL MEMBER

Dated 24.06.2026 Rohit, Sr. PS

ANIL KUMAR,BULANDSHAHR vs. ITO, BULANDSHAHR

What did the Tribunal hold?

What were the facts?

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