SMT RAM DEVI,JALAUN vs. ITO WARD 2(1)(5), ORAI

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ITA 115/AGR/2026Status: DisposedITAT Agra22 April 2026AY 2020-214 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal noted the assessee's non-compliance before both the Assessing Officer and the CIT(A). However, considering the peculiar facts, the Tribunal decided to give the assessee one more opportunity to be heard.

What were the facts?

The assessee's appeal was dismissed by the CIT(A) in limine on the grounds of limitation. The assessee contended that the appeal was filed promptly upon gaining knowledge of the ex-parte assessment order, which was passed due to non-compliance with notices.

What were the issues?

Whether the appeal filed by the assessee was time-barred and whether the assessee should be granted another opportunity to present their case.

Which sections of the Income-tax Act were involved?

Section 147,Section 144

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AGRA BENCH (SMC

Before: SHRI S. RIFAUR RAHMAN

For Respondent: DR (Physical hearing)
Hearing: 22.04.2026Pronounced: 22.04.2026

IN THE INCOME TAX APPELLATE TRIBUNAL, AGRA BENCH (SMC), AGRA BEFORE : SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER ITA No. 115/Agr/2026 Assessment Year: 2020-21 Smt. Ram Devi Vs. ITO, 39 Madora, Madora Madora, Ward-2(1)(5), Jalaun-285128. Orai. PAN : GPYPD0933L (Appellant) (Respondent) Assessee by Sh. Rakesh Garg, Adv. Department by Sh. Harsh Siddharth Gautam, Sr. DR (Physical hearing) Date of hearing 22.04.2026 Date of pronouncement 22.04.2026 ORDER PER : S. RIFAUR RAHMAN, ACCOUNTANT MEMBER: The assessee has filed this appeal against the order of the learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi dated 09.12.2025 for the Assessment Year 2020-21, wherein the assessee has raised following grounds:-

"1. That the Hon'ble Commissioner of Income-tax (A), NFAC-Delhi has been wrong in law and on facts in dismissing the appeal in limine on the ground of limitation without on merits treating the appeal as time-barred as the appeal was filed delayed by 168 days (should be 137 days only) without affording any specific opportunity. 2. That the appellant was filed appeal on 13.09.2025 as the exparte order was passed by the Assessing Officer u/s 147 r.w.s144 on 29.03.2025, which was come to the knowledge of the appellant on 10.09.2025 only as the appellant was not registered on e-filing portal of ITD and only registered on 10.09.2025

ITA No.115/Agr/2026

and immediately filed the appeal on 1309.2025, which is well within time and no application for condonation of delay was filed as the date of service of order was treated as 11.09.205. 3. That the order was passed u/s 147 r.w.s.144 on 29.03.2025 was treating the same as date of service of order, the appeal was to be filed on or before 28.04.2025, but appeal was filed on 13.09.2025 delayed by 168 days (should be 137 days only) without any application for condonation of delay and Hon'ble Commissioner of Income-tax(A), NFAC, Delhi has dismissed the appeal as time-barred without affording any opportunity to explain the delay and is unjustified and arbitrary. 4. That the Hon'ble CIT(A), NFAC, Delhi has dismissed the appeal as time- barred without on merits of the grounds of appeal and is unjustified and arbitrary. 5. That the order passed by the Hon'ble Commissioner of Income-tax(A), NFAC, Delhi is bad in law, on facts and against the principles of natural justice without affording any specific opportunity to the appellant. 6. That the appellant craves leave to amend or modify, substitute, alter, add or withdraw any one or more grounds of appeal as stated above as and when need of doing so arise at the time of appellate proceedings.” 2. At the time of hearing, Id. AR of the assessee brought to my notice that the assessment order passed by the Assessing Officer u/s 144/147 of the Income Tax Act, 1961 (in short "Act") was passed ex-parte for the reasons that assessee had not made any compliance for the various statutory notices issued by him. Accordingly, assessment was completed u/s 144 of the Act. Further, he submitted that aggrieved with the above order, the assessee preferred an appeal before NFAC, Delhi. However, even before Ld. CIT (Appeals) the assessee has not complied to various notices issued for hearing, neither filed any reply. Further he submitted that assessee being widow and hailing from humble background necessary action was not taken and also failed to follow up the same from her counsel. Accordingly, he prayed that the

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appeal may be remitted back to the Assessing Officer to re-do the assessment with proper facts available on record.

3.

On the other hand, Ld. DR accepted the fact that there is no compliance from the assessee and he has no objection to remit the issue back to the file of Assessing Officer.

4.

Considered the rival submissions and the material placed on record. I observed that the assessment order was passed due to non compliance on the part of the assessee as well as before first appellate authority also, accordingly, Ld. CIT(Appeals) has dismissed the appeal of the assessee for non compliance. Considering the peculiar fact on record, in my considered view the assessee may be given one more opportunity of being heard. Therefore I am inclined to remit this issue back to the file of Assessing Officer to re do assessment as per law after giving proper opportunity of being heard to the assessee.

5.

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

Order pronounced in the open court on 22.04.2026. Sd/- (S. RIFAUR RAHMAN) ACCOUNTANT MEMBER Dated: 24.04.2026 *Santosh, Sr. PS Copy forwarded to: 1. Appellant 3 | P a g e

ITA No.115/Agr/2026

2.

Respondent 3. CIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, Agra

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