SANGEETA DEORAO UMALE,AKOLA vs. INCOME TAX OFFICER ITO WARD-3, AKOLA

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ITA 799/NAG/2025Status: DisposedITAT Nagpur07 May 2026AY 2018-20194 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the 11-day delay in filing the appeal before the CIT(A) based on justice-oriented principles. The case was remitted back to the CIT(A) for fresh adjudication on merits, granting the assessee a reasonable opportunity to be heard.

What were the facts?

The assessee's appeal before the CIT(A) was dismissed due to a 11-day delay in filing without condonation. The assessee, a housewife unfamiliar with online procedures, sought another opportunity to present her case with supporting documents.

What were the issues?

Whether the delay in filing the appeal before the CIT(A) should be condoned and if the assessee should be granted another opportunity to present her case on merits.

Which sections of the Income-tax Act were involved?

Section 147,Section 144,Section 144B,Section 142(1)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, NAGPUR ‘SMC’ BENCH, NAGPUR

Before: DR.MANISH BORAD

For Appellant: Shri Moshin A Hada
For Respondent: Shri Surjit Kumar Saha
Hearing: 11.03.2026Pronounced: 07.05.2026

The captioned appeal at the instance of assessee pertaining to A.Y. 2018-19 is directed against the order dated 13.10.2025 framed by National Faceless Appeal Centre (NFAC) Delhi arising out of Assessment Order dated 14.03.2023 passed u/s.147 r.w.s.144 r.w.s.144B of the Income Tax Act, 1961 (in short ‘the Act’).

2.

At the outset, ld. Counsel for the assessee submitted that there was a delay of 11 days in filing of appeal before ld.CIT(A) which remained to be condoned and ld.CIT(A) has dismissed the appeal solely for the delay of 11 days and absence of condonation application. It is submitted that assessee is a housewife living in rural area and she is not having any taxable income exceeding the basic exemption limit. She is unfamiliar with faceless proceedings and online compliance

2 Sangeeta Deorao Umale

requirements. She has submitted her response before the ld. Assessing Officer in response to notice u/s.142(1) of the Act. However, due to lack of professional guidance, misleading guidance from previous counsel, the assessee could not effectively participate in the proceedings before ld.CIT(A). It is therefore prayed to grant one more opportunity to the assessee as she has all the requisite evidences/documents to substantiate her case. Ld. Counsel for the assessee drew the attention of the Bench to the paper book running into 289 pages submitting various documentary evidences in support of its case.

3.

On perusal of the record and on due consideration of the submissions made by the assessee before the authorities as well as the submissions made by ld. Counsel for the assessee demonstrating the circumstances which led to delay in presentation of appeal before ld.CIT(A) and adopting justice oriented approach, the delay of 11 days in filing the appeal before ld.CIT(A) is condoned in light of judgments of Hon’ble Apex Court in the case of Collector, Land Acquisition, Anantnag & Anr. Vs. Mst. Katiji & Ors. reported in (1987) 2 SCC 107 and in the case of Inder Singh Vs. State of Madhya Pradesh judgment dated 21.03.2025 (2025 INSC 382).

4.

Since ld.CIT(A) has not decided the appeal of the assessee on merit and considering the prayer made by ld. Counsel for the assessee, I deem it appropriate to grant one more opportunity to the assessee. In view thereof and without dwelling into merits of the case, the issues raised in the instant appeal are remitted back to the file of ld.CIT(A) for afresh adjudication. Needless to mention that ld.CIT(A) in the 3 Sangeeta Deorao Umale

set aside proceedings shall provide reasonable opportunity of hearing to the assessee and consider the documents/evidences to be filed by the assessee and decide in accordance with law. Assessee is directed to update email and contact details on the ITBA portal. Assessee is also directed to remain vigilant and not to take adjournment unless otherwise required for reasonable cause, failing which the ld.CIT(A) shall be free to proceed in accordance with law. Finding of ld.CIT(A)/NFAC is set aside and Grounds of appeal raised by the assessee are allowed for statistical purposes.

5.

In the result, the appeal of the assessee is allowed for statistical purposes.

Order pronounced on this 07th day of May, 2026. (MANISH BORAD) ACCOUNTANT MEMBER

Nagpur/ दिन ांक / Dated : 07th May, 2026. Satish

Satish Kumar Madishetty 4 Sangeeta Deorao Umale

आदेश की प्रतिलिपि अग्रेपिि / Copy of the Order forwarded to : अपील र्थी / The Appellant. 1. प्रत्यर्थी / The Respondent.

2.3.

The Pr. CIT concerned. विभ गीय प्रतितनधि, आयकर अपीलीय अधिकरण, न गपुर SMC बेंच, 4. न गपुर / DR, ITAT, “Nagpur SMC Bench, Nagpur ग र्ड फ़ इल / Guard File. 5. आिेश नुस र / BY ORDER,

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