KAMLI DEVI,ALWAR vs. ITO, WARD-1(2), ALWAR, ALWAR

ITA 214/JPR/2026Status: DisposedITAT Jaipur08 October 2026AY 2011-1210 pages
AI SummaryAllowed

What were the facts?

The assessee, Kamli Devi, filed an appeal before the Income Tax Appellate Tribunal (ITAT) against an order passed by the National Faceless Appeal Centre (NFAC), Delhi, dated 03.06.2025, under Section 250 of the Income Tax Act, 1961. The appeal was filed with a delay of 157 days. The assessee, a widow and illiterate, explained that the delay was due to her chartered accountant (CA) not noticing the NFAC's order on her e-filing portal. The original assessment for AY 2011-12 was made under Section 147 r.w.s. 144 by the Assessing Officer (AO) at Rs. 49,54,920/-, with additions of Rs. 49,22,580/- for unexplained cash deposits and Rs. 32,342/- for interest. The NFAC had confirmed the AO's order.

What did the Tribunal hold?

The Tribunal condoned the delay of 157 days in filing the appeal, holding that the delay was due to bona fide and reasonable circumstances and was neither intentional nor deliberate. The Tribunal found that the assessee was prevented by a sufficient cause from filing the appeal within the prescribed period, referencing the Supreme Court's decision in Collector, Land Acquisition, Anantnag &Anr. v. Mst. Katiji&Ors. (1987) 167 ITR 471 (SC) for a liberal construction of 'sufficient cause' to advance substantial justice. Regarding the substantive issue, the Tribunal held that the service of a notice under Section 148 of the Act is mandatory for the valid assumption of jurisdiction to frame an assessment under Section 147. The Tribunal found that the Revenue had not suitably controverted the assessee's contention of non-service of the Section 148 notice. The fact that the notice was issued to the PAN address and sent by registered post was insufficient to demonstrate valid service. As the fact of service of notice was not established, the assessment framed was held to be without the authority of law and consequently void. The assessment order was directed to be quashed. Other grounds raised by the assessee were rendered academic and not dealt with.

What were the issues?

1. Whether the delay of 157 days in filing the appeal before the ITAT should be condoned on the ground of sufficient cause, considering the circumstances explained by the assessee? (Question of fact) 2. Whether the assessment order passed under Section 147 of the Income Tax Act, 1961, is illegal and bad in law for being passed without valid jurisdiction due to non-service of the notice issued under Section 148 of the Act upon the assessee? (Question of law) Assessee's Contentions: - The delay was not due to the assessee's fault but due to her CA's oversight in checking the e-filing portal, and the notices were sent to an unknown email ID. The assessee is illiterate and not conversant with e-filing. - The assessment order is void ab initio as the Section 148 notice was not served on the assessee due to incorrect husband's name and incomplete address. Reliance was placed on Mrs. Shubhashri Panicker Vs. CIT [2018] 166 DTR 1 (Raj.), Charan Singh Vs. ITO(E) in ITA No.906/JPR/2018, and Harjeet Surajprakash Girotra Vs. Union of India and Others [2019] 180 DTR 257. Revenue's Contentions: - The delay should not be condoned as it reflects laxity on the part of the assessee's representative. - The notices were issued to the assessee on the available address as per PAN details and sent through speed post.

Which sections of the Income-tax Act were involved?

Section 250,Section 147,Section 144,Section 69,Section 148,Section 57(iia)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, JAIPUR BENCHES, “SMC” BENCH, JAIPUR

Hearing: 16.07.2026Pronounced: 08.10.2026

The present appeal has been filed by the assessee against the order passed by the National Faceless Appeal Centre (NFAC), Delhi (hereinafter referred to as “Ld. CIT(A)”), dated 03.06.2025 u/s 250 of the Income Tax Act, 1961,(hereinafter referred to as “the Act”).

P a g e | 2 Kamli Devi

2.

The appeal is noted to be delayed for filing by 157 days. An application by the assessee seeking condonation of the delay has been filed before me, the contents of which are reproduced hereunder:-

1.

I am a widow and illiterate.

2.

The AO vide order u/s 147 r.w.s. 144 dt. 20.12.2018 for AY 2011-12 assessed my income at Rs.49,54,920/- by making addition of Rs.49,22,580/- u/s 69 of IT Act on account of unexplained cash deposit in

The order continues below.

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