GANGA DEVI,RANCHI vs. INCOME TAX OFFICER, RANCHI

ITA 42/RAN/2026Status: DisposedITAT Ranchi31 August 2026AY 2020-214 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal restored the matter to the Assessing Officer for fresh consideration, acknowledging the assessee's lack of knowledge and the potential for justice. The assessee was directed to appear before the Assessing Officer to explain her case.

What were the facts?

The assessee, a housewife with no prior income tax filing experience, faced reassessment proceedings for AY 2020-21. The Assessing Officer made additions under Sections 69A and 56(2)(x) after the assessee failed to provide explanations.

What were the issues?

The primary issue was the dismissal of the assessee's appeal by the CIT(A) on grounds of delay, without considering the merits or the assessee's circumstances. The Tribunal also considered procedural issues related to faceless proceedings and natural justice.

Which sections of the Income-tax Act were involved?

Section 148A,Section 148,Section 142(1),Section 144,Section 147,Section 56(2)(X),Section 69A,Section 115BBE,Section 249(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, RANCHI BENCH, RANCHI

Before: SHRI RATNESH NANDAN SAHAY & SMT. RAJANI GUDURI

For Appellant: Shri Vinay Goenka, C.A
For Respondent: Shri Ram Chandra Marndi, Sr.DR
Hearing: 27/08/2026Pronounced: 31/08/2026

PER: BENCH

1.

This appeal by the assessee is directed against the order of the National Faceless Appeal Centre (NFAC), Delhi [in short, the ld. CIT(A)] dated 26/11/2025 for the Assessment Year (AY) 2020-21 wherein the assessee has raised following grounds of appeal:

"

1.

That the Order of the Learned CIT(A) is bad in law and in facts and the Order dismissing the appeal solely on Technical Grounds of delay in filing the appeal, without appreciating the merits of the case, and without appreciating that the assessee is a simple housewife with no income and never ever filed any Income Tax Return and having no knowledge

The order continues below.

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