KANTA BALDERAO KHORGADE,AMRAVATI vs. ITO WARD-3, AMRAWATI, AMRAVATI

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ITA 480/NAG/2025Status: DisposedITAT Nagpur11 June 2026AY 2014-154 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay due to the assessee's age and lack of technical knowledge. It found that the NFAC's order lacked details on notice service and that the assessee claimed ownership of only one property, with supporting evidence. Therefore, the matter was restored to the Assessing Officer for fresh adjudication.

What were the facts?

The assessee's appeal was filed with a delay of 179 days. The National Faceless Appeal Centre (NFAC) dismissed the appeal for non-submission of grounds, while the assessee claimed non-receipt of notices. The core issue involved additions made on account of Long Term Capital Gains (LTCG) from two properties.

What were the issues?

Whether the NFAC properly served notices to the assessee and whether the addition on account of LTCG was justified based on property ownership.

Which sections of the Income-tax Act were involved?

Section 147,Section 144B,Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, NAGPUR BENCH :: NAGPUR

For Appellant: Shri Abhay Agrawal, Advocate
For Respondent: Shri Surjit Kumar Saha, Sr.DR
Hearing: 10.06.2026Pronounced: 11.06.2026

IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH :: NAGPUR BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER & SHRI KHETTRA MOHAN ROY, ACCOUNTANT MEMBER ITA No. 480/NAG/2025 (Assessment Year : 2014-15) Kanta Balderao Khorgade, ITO, Ward-3, Amrawati Warud, Near Fiske vs Sabhgruha, Tembhurkheda Road, Warud, Amravati-06 PAN : AFZPK 6442 G Assessee Revenue Assessee by : Shri Abhay Agrawal, Advocate Revenue by : Shri Surjit Kumar Saha, Sr.DR Date of hearing : 10.06.2026 Date of pronouncement : 11.06.2026 O R D E R PER BENCH:

This appeal filed by the assessee is directed against the order of National Faceless Appeal Centre, Delhi, (for short, “CIT(A)”), dated 20/11/2024 passed under section 250 of the Income Tax Act, 1961 (for short, “Act”) which is emanating from the assessment order dated 30.03.2022

ITA No. 480/NAG/2025 (Kanta Balderao Khorgade) passed u/s. 147 r.w.s. 144B of the Act, for the Assessment Year (AY) 2014-15.

2.

On hearing both the sides, we find that the appeal has been filed with a delay of 179 days and an application for condonation of delay has been filed by the assessee claiming that she is 57 years of age and a Teacher, who lacks technical knowledge in handling digital devices and, therefore, after handing-over the papers to Tax Representative did not follow the matter which lead to delay in filing the appeal before this Tribunal. Considering the fact that assessee is a woman and delay is not of substantial period, reasons cited are satisfactory, we condone the delay and admit the appeal for hearing.

3.

Further, on merits, we find that NFAC dismissed the appeal of the assessee on the ground that assessee has not made any submissions in support of grounds of appeal and the Ld.AR has submitted that assessee was not served with notices. In this regard, we find that in NFAC’s order, there is no details of the mode of service of notices while

ITA No. 480/NAG/2025 (Kanta Balderao Khorgade) assessee has provided email address in Form No.35. We find that the issue involved, is the addition made on account of LTCG in regard to two properties and the learned counsel submitted before us that in fact assessee was the owner of only one property and the assessee is having relevant evidence of Revenue authorities to establish the same.

4.

In the light of the aforesaid facts and circumstances, we deem it appropriate to restore the issues to the file of Ld. AO for de novo adjudication in accordance with law after affording the assessee a reasonable opportunity of being heard. Accordingly, the impugned order is set aside and the appeal is allowed for statistical purposes. 5. In the result, appeal filed by the assessee is allowed for statistical purposes.

Order pronounced in open Court on 11.06.2026 sd/- sd/- ANUBHAV SHARMA KHETTRA MOHAN ROY ACCOUNTANT MEMBER JUDICIAL MEMBER

Nagpur: Dated: 11/06/2026 3

ITA No. 480/NAG/2025 (Kanta Balderao Khorgade) vr/- Copy to: 1. The Assessee 2. The Revenue 3. The Pr.CIT concerned. 4. The DR, ITAT, Nagpur 5. Guard file. By order Vukkem Digitally signed by Vukkem Rambabu Rambabu Date: 2026.06.11 15:11:32 +05'30' Senior Private Secretary ITAT, Nagpur

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