ABDUL NAIM ABDUL ANIS,AMRAVATI vs. INCOME TAX OFFICER-WARD 1, AMRAVATI

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ITA 528/NAG/2025Status: DisposedITAT Nagpur15 June 2026AY 2017-184 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal condoned the delay, citing the assessee's illiteracy and lack of awareness. It also set aside the ex-parte order of the CIT(A) due to issues with the mode of service and lack of a decision on merits.

What were the facts?

The assessee, an illiterate orange commission agent, faced a significant delay in filing an appeal due to ignorance of notices, claiming his former counsel used his own email. The assessment was ex-parte, and the CIT(A) also dismissed the appeal without assessee's representation.

What were the issues?

Whether the delay in filing the appeal should be condoned and if the ex-parte order of the CIT(A) was valid without proper service and decision on merits.

Which sections of the Income-tax Act were involved?

Section 147,Section 144,Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, NAGPUR BENCH :: NAGPUR

For Appellant: Shri Ratan Sharma, CA
For Respondent: Shri Pankaj Kumar, CIT DR
Hearing: 12.06.2026Pronounced: 15.06.2026

PER ANUBHAV SHARMA, JM:

This appeal filed by the assessee is directed against the order of Ld. Commissioner of Income Tax (Appeals)/NFAC, Delhi, (for short, “CIT(A)”), dated 07/11/2023 passed under section 250 of the Income Tax Act, 1961 (for short, “Act”), for the Assessment Year (AY) 2017-18.

ITA No. 528/NAG/2025 (Abdul Naim Abdul Anis) 2. On hearing both the sides, we find that there is a delay in filing the appeal of around 594 days before this Tribunal and an application for condonation of delay along with an affidavit is filed by the assessee claiming that he is an illiterate person who studied up to 9 th standard only and the commission agent of oranges in Amravati. He submitted that he was not having his own e–mail and the earlier counsel had mentioned his own e–mail in the tax proceedings and, therefore, assessee remained ignorant of the notices and consequent orders. We find assessment order is also concluded under Section 147 read with Section 144 of the Act. The appeal before Ld. CIT(A) is also shown to be dismissed without any representation and submissions of the assessee. The issue involved is addition of all the credits in the bank account and Ld. Counsel has submitted that the credits in the bank account belong to amounts deposited by customers which assessee has withdrawn and after deduction of commission remaining was paid to orange vendors.

ITA No. 528/NAG/2025 (Abdul Naim Abdul Anis) 3. In the light of aforesaid facts and circumstances, we consider it an appropriate case to condone the delay. Further, the order of National Faceless Appeal Centre, Delhi, being silent as to the mode of service while assessee in Form 35 had provided an e–mail, but also mentioned that notices be not served by e–mail, the ex–parte proceedings before National Faceless Appeal Centre, Delhi, without any decision on merits requires to be set aside.

4.

In the light of aforesaid, the appeal of assessee is allowed for statistical purposes. The issues on merits are restored to the files of Ld. Assessing Officer to give afresh opportunity of hearing to the assessee and pass an order afresh.

6.

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

Order pronounced in open Court on 15.06.2026 Sd/– Sd/– ANUBHAV SHARMA KHETTRA MOHAN ROY ACCOUNTANT MEMBER JUDICIAL MEMBER Nagpur: Dated: 15/06/2026 Z.U, P.S 3

ITA No. 528/NAG/2025 (Abdul Naim Abdul Anis) Copy to: 1. The Assessee 2. The Revenue 3. The Pr.CIT concerned. 4. The DR, ITAT, Nagpur 5. Guard file. By order

Sr.PS/PS ITAT, Nagpur

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