VINOD KUMAR,HANUMANGARH vs. ITO, WARD -1,, HANUMANGARH

ITA 262/JODH/2025Status: DisposedITAT Jodhpur27 October 2026AY 2018-194 pages

AI SummaryRemanded

What did the Tribunal hold?

The Tribunal set aside the impugned order of the CIT(A) and restored the matter to the file of the CIT(A) for fresh consideration of the application for condonation of delay. The CIT(A) was directed to provide a reasonable opportunity of being heard to the assessee and decide the issue of condonation of delay afresh in accordance with law. If the delay is ultimately condoned, the CIT(A) shall then adjudicate the appeal on merits. The Tribunal clarified that it had not expressed any opinion on the merits of the additions/disallowances. The appeal was allowed for statistical purposes. The ratio decidendi is that procedural technicalities should not bar the adjudication of an appeal on merits, especially when a plausible explanation for delay is provided, and a liberal approach is warranted in the interest of justice.

What were the facts?

The assessee, Vinod Kumar, filed an appeal before the Income Tax Appellate Tribunal (ITAT) challenging an order dated January 16, 2025, passed by the National Faceless Appeal Centre (NFAC), Delhi (hereinafter referred to as CIT(A)). The CIT(A) had dismissed the assessee's appeal on the grounds of delay in filing. The delay in filing the appeal before the CIT(A) was approximately 108 days. The assessee contended that notices and assessment orders were sent to an incorrect email address, not accessible due to technical reasons, and the assessee only became aware of the assessment order upon receiving a demand recovery letter. The ITAT heard the Learned DR, as none appeared for the assessee.

What were the issues?

1. Whether the delay in filing the appeal before the CIT(A) should be condoned, considering the assessee's explanation regarding incorrect email communication and the principle of a liberal approach in condonation of delay. (Question of law and fact, relying on principles of natural justice and procedural fairness). Assessee's Contention (as understood from the facts): The delay was caused by the assessment unit sending notices and orders to an incorrect and inaccessible email address. The assessee became aware of the assessment order only upon receiving a demand recovery letter, necessitating a liberal approach for condonation of delay to decide the appeal on merits. Revenue's Contention: Not recorded in the judgment.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, JODHPUR BENCH, JODHPUR

For Appellant: Smt. Nidhi Nair, Addl. CIT-DR (Through V.C.)

IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH, JODHPUR BEFORE SMT ANNAPURNA GUPTA, HON’BLE ACCOUNTANT MEMBER AND SHRI SUDHIR PAREEK, HON’BLE JUDICIAL MEMBER ITA No. 262/Jodh/2025 (Assessment Year – 2018-19) Vinod Kumar Income Tax Officer Ward No 1, 1, Near Shani Mandir, Sangaria, Hanumangarh Sangaria, Hanumangarh, Sangaria, Hanumangarh, Rajasthan - 335063 PAN No. CRRPK 1500 R Assessee by None Smt. Nidhi Nair, Addl. CIT-DR (Through V.C.) Revenue by Date of Hearing 09 / 09 / 2026. Date of Pronouncement 27 / 10 / 2026. ORDER PER: SUDHIR PAREEK, J.M. The aforetitled appeal has been preferred by the appellant against the order dated 16th January 2025 passed by National Faceless Appeal Centre (NFAC), Delhi [for the sake of convenience, hereinafter referred to as CIT(A)] wherein the appeal of the assessee was dismissed on the ground of delay in filing the appeal before the Ld. CIT(A).

2 ITA No. 262/Jodh/2025 Asst. Year: 2018-19 2. At the outset, it is noted that there was a delay of approximately 108 days in filing the appeal before the Ld. CIT(A). The assessee had filed Form No. 35 beyond the prescribed period and had sought condonation of the said delay by submitting that all notices as well as assessment orders were mailed by the assessment unit not to the email address of the assessee as mentioned in departmental site against his PAN, but to other email address which was not accessible due to techenical reasons so not reached to the assessee. That was the reason of no response to notice/show cause notice as issued by the department and the assessee came to know first time of the assessement order when he received demand recovery letter from local income tax office on the email address as mentioned in departmental site against his PAN and it causes delay in filing appeal before the Learned CIT(A). It is well established principle of law that court should adopt pragmatic and liberal approach while granting condonation because disposal of issue must be preferred on its merits alone and not on techenical view point.

Heard the Learned DR, as none appeared on behalf of the appellant and carefully perused the material available on record.

3 ITA No. 262/Jodh/2025 Asst. Year: 2018-19 4. On the basis of existing fact situation of the case and in the interest of justice, we deem it appropriate to set aside the impugned order of the Ld. CIT(A) and restore the matter to the file of the Ld. CIT(A) for fresh consideration of the application for condonation of delay.

The Ld. CIT(A) shall provide reasonable opportunity of being heard to the assessee and shall decide the issue of condonation of delay afresh in accordance with law. If the delay is ultimately condoned, the Ld. CIT(A) shall thereafter adjudicate the appeal on merits in accordance with law. Needless to say, the Ld. CIT(A) shall not be influenced by any observations made by us herein.

We make it clear that we have not expressed any opinion on the merits of the additions/disallowances involved in the appeal.

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

Order pronounced in Open Court on 27/10/2026 Sd/- Sd/- (ANNAPURNA GUPTA) (SUDHIR PAREEK) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated : 27/10/ 2026.

4 ITA No. 262/Jodh/2025 Asst. Year: 2018-19 Nimisha, Sr. PS True Copy

Copies to : (1) The appellant. (2) The respondent. (3) CIT (4) CIT(A) (5) Departmental Representative (6) Guard File

BY ORDER, NIMISHA Digitally signed by NIMISHA ARORA ARORA Date: 2026.10.28 10:49:04 +05'30' Sr. Private Secretary ITAT Jodhpur Bench

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