What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeals due to the assessee's illness. The matters were remitted back to the Assessing Officer for fresh assessment after providing the assessee with a proper opportunity of being heard.

The assessee filed appeals with a significant delay, citing illness as the reason. The assessee also claimed non-appearance before the lower authorities was due to notices being sent to incorrect email IDs.

What were the issues?

Whether the delay in filing appeals should be condoned due to illness and whether the assessment order passed without proper opportunity of hearing is valid.

Biresh Kumar, Vill Bula Pur Post… vs ITO | s.144 | ITAT Agra 2026

Income Tax Appellate Tribunal, AGRA BENCH, AGRA

Before: SHRI S. RIFAUR RAHMAN

Hearing: 22.04.2026Pronounced: 24.04.2026

IN THE INCOME TAX APPELLATE TRIBUNAL, AGRA BENCH, AGRA BEFORE : SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER ITA Nos. 97, 111 to 113/Agr/2026 Assessment Year: 2017-18 Biresh Kumar Vs. Income Tax Officer, Vill. Bulapur, Post Tebthu, Tahsil Ward-4(1)(4), Atrauli, Aligarh-202280 Aligarh PAN : ALLPK5929L (Appellant) (Respondent) Assessee by Sh. Deependra Mohan, C.A. Department by Sh. Harsh Siddharth Gautam, Sr. DR Date of hearing 22.04.2026 Date of pronouncement 24.04.2026 ORDER PER : S. RIFAUR RAHMAN, ACCOUNTANT MEMBER: These appeals have been filed by the assessee against the separate orders of the learned Commissioner of Income-tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi all dated 09.05.2025 respectively for the Assessment Year 2017-08. 2. At the time of hearing, ld. AR of the assessee submitted that the appeals filed by the assessee are with the delay of 186 & 190 days. In this regard, he submitted that the assessee filed an applications for condonation of delay due to the reasons that the assessee was suffering from illness because of that assessee was remained complete bed rest for 6 months. In this regard, he brought to my notice medical report submitted by the assessee. After

ITA No.97, 111 to 113/Agr/2026

considering the detailed submissions of the ld. DR in our considered view the assessee was suffering from illness because of that assessee could not filed the present appeal within due date as the reasons brought on record is reasonable, accordingly, the delay in filing the appeals are condoned and proceeded hear the appeal for adjudications.

At the time of hearing, Id. AR of the assessee brought to my notice that the reasons for non appearance before the Assessing Officer and Ld. CIT(Appeals) is that the notices were sent to the wrong email IDs . The Ld. AR submitted that email IDs submitted in Form 35 and the actual email send by the authorities below are different.

After considering the above facts on record since the order passed by the Assessing Officer u/s 144 of the Act and also no compliance before Ld. CIT(Appeals), therefore I am inclined to remit these issues back to the file of the Assessing Officer to re do assessments as per law after giving proper opportunity of being heard to the assessee.

In the result, the appeals filed by the assessee are allowed for statistical purposes.

Order pronounced in the open court on 24.04.2026.

Sd/- (S. RIFAUR RAHMAN) ACCOUNTANT MEMBER Dated: 24.04.2026 2 | P a g e

ITA No.97, 111 to 113/Agr/2026

*Santosh, Sr. PS Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, Agra

3 | P a g e

BIRESH KUMAR,VILL BULA PUR POST TEBTHU ,TAHSIL ATRAULI, ALIGARH vs. INCOME TAX OFFICER, WARD 4(1)(4), ALIGARH, AAYAKAR BHAWAN, ALIGARH

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