RITU BANGIA ,LUDHIANA vs. INCOME TAX OFFICER WARD 7(1) , LUDHIANA

Upon perusal of documents as kept in the paper-book, it could be seen that the assessee has filed various submissions and supporting documents on merits in response to hearing notices as issued by Ld. CIT(A). The assessee sought condonation of delay on the ground that the assessee being senior citizen had no knowledge of Income Tax Laws and fully dependent on professional Shri Harish Kumar for Income Tax assistance. The email id of his staff was mentioned on the portal as well as in Income Tax Return. However, he failed to appear before Ld. AO and also failed to intimate the assessee about ongoing assessment proceedings. The assessee was under a bona fide belief that earlier counsel would take care of all Income Tax compliances. Due to these facts, delay happened in the first appeal. Upon perusal of these reasons, we find that the assessee had reasonable cause for not filing the appeal within time. Moreover, substantial period fall within lockdown situation emerging from Covid-19 Pandemic and therefore, delay ought to have been condoned by Ld. CIT(A). Nevertheless, we set aside the impugned order and since the assessee has filed various documents in support of her submissions which has not been perused by any of the lower authorities, we restore the assessment back to the file of Ld. AO for fresh assessment with a direction to the assessee to plead and prove its case forthwith.

The appeal stand allowed for statistical purposes. Order pronounced on 04-08-2025. Sd/- Sd/- (RAJPAL YADAV) (MANOJ KUMAR AGGARWAL) VICE PRESIDENT ACCOUNTANT MEMBER Dated: 04-08-2025. आदेश की �ितिलिप अ�ेिषत /Copy of the Order forwarded to : 1. अपीलाथ�/Appellant 2. ��थ�/Respondent 3. आयकरआयु�/CIT 4. िवभागीय�ितिनिध/DR 5. गाड�फाईल/GF ASSISTANT REGISTRAR