ASHOK BHIMRAJ BHANGE,AHMEDNAGAR vs. INCOME TAX OFFICER, WARD-1, AHMEDNAGAR, AHMEDNAGAR

This appeal at the instance of the assessee is directed against the order of Ld. CIT Appeals (NFAC) u/s 250 of the Income-tax Act, 1961 dated 30.09.2024 which is arising out of Order passed u/s.143(3) r.w.s. 147 of the Act dated 24.12.2018.

Assessee has raised following grounds of appeal:-

The assessee has raised 3 grounds of appeal but apart from the grounds on merits, the main grievance of the assessee is that Ld. CIT(A) dismissed the appeal in “limine” by not condoning delay upto 1161 days in filing appeal before Ld. CIT(A).

We have heard rival contentions and perused the record placed before us. Perusal of impugned order indicates that since the appeal filed by the assessee before Ld. CIT(A) was delayed by 1161, and even though the application for condonation of delay was filed but Ld. CIT(A) did not condone it and dismissed the appeal in “Limine”.

We note that the assessee is residing in a rural area and is a farmer. Return of Income is not filed. Assessee seems to be unaware of technicalities of filing the appeal. Assessee also lost two family members during Covid 19 and would not have gained by delaying the appeal.

We therefore taking a liberal approach, being fair to both the parties and in the interest of justice deem it proper to condone the delay in filing of appeal before Ld. CIT(A) and restore the issue raised on merits to the file of Ld. CIT(A) for necessary adjudication as contemplated u/s 250(6) of the Act. Needless to mention that a proper opportunity of hearing be granted to assessee. Ld. CIT(A) may call for remand report from Ld. JAO if considered necessary. Assessee should also refrain from taking necessary adjudication and update its correct email id and phone number on Income Tax e-portal. Effective grounds of appeal raised by assessee on merits are allowed for statistical purposes.

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