RAMESH CHOUDHARY,SAGOR vs. COMMISSIONER OF INCOME-TAX (APPEALS), NATIONAL FACELESS APPEAL CENTRE (NFAC),DELGI

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आयकरअपीलीयअिधकरण, इंदौरɊायपीठ, इंदौर
IN THE INCOME TAX APPELLATE TRIBUNAL
INDORE BENCH, INDORE
BEFORE SHRI B.M. BIYANI, ACCOUNTANT MEMBER
AND SHRI PARESH M. JOSHI, JUDICIAL MEMBER
Assessment Year:2011-12
Ramesh Choudhary,
S/o Shri Rajaram
Choudhary, Sagor,
Raghuvanshi Mohalla,
Dhar
बनाम/
Vs.
NFAC
Delhi
(Assessee/Appellant)
(Revenue/Respondent)
PAN: AOQPC6795L
Assessee by Shri Pranay Goyal, AR
Revenue by Shri Ashish Porwal, Sr. DR
Date of Hearing
22.09.2025
Date of Pronouncement
23.09.2025
आदेश/ O R D E R
Per B.M. Biyani, A.M.:
Feeling aggrieved by order of first-appeal dated 29.11.2023 passed by learned Commissioner of Income-Tax (Appeals)-NFAC, Delhi [“CIT(A)”] which in turn arises out of assessment-order dated 24.03.2022 passed by learned
ITO-1(4), Indore [“AO”] u/s 144 r.w.s. 263 of Income-tax Act, 1961 [“the Act”]
for Assessment-Year [“AY”] 2011-12, the assessee has filed this appeal on the grounds mentioned in Appeal Memo (Form No. 36).

Ramesh Choudhary
ITA No. 331/Ind/2025 - AY 2011-12
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2. The registry has informed that the present appeal is delayed by 436
days and therefore time-barred. Ld. AR for assessee submitted that the assessee is an agriculturist; a senior citizen and residing in remote area. He submitted that the assessee has filed a condonation-application supported by an affidavit. Referring to same, Ld. AR explained that in Form No. 35 filed to CIT(A), the e-mail id ykbdhar786@gmail.com was provided which belonged to assessee’s previous counsel. Therefore, neither the notices of hearing nor the impugned order sent by CIT(A) reached to assessee.
Subsequently, when the assessee received penalty notice u/s 271(1)(c) from the office of AO in a speed-post on 06.02.2025 and the assessee digged the matter, the assessee became aware of impugned order having been passed by CIT(A) as ex-parte. The assessee thereafter filed present appeal under the guidance of current counsel. Ld. AR very humbly submitted that there is no lethargy, negligence, mala fide intention or ulterior motive of assessee in making delay and the assessee does not stand to derive any benefit because of delay. He further submitted that the sole reason of delay is as explained in the condonation-application. He submitted that there is “sufficient cause”
for delay and hence the delay should be condoned. Ld. DR for Revenue left the matter to the wi om of Bench without raising any objection. We have considered the explanation advanced by assessee and in absence of any contrary fact or material on record, the assessee is found to have a “sufficient cause” for delay in filing present appeal. We find that section 253(5) of the Act empowers the ITAT to admit an appeal after expiry of Ramesh Choudhary
ITA No. 331/Ind/2025 - AY 2011-12
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prescribed time, if there is a “sufficient cause” for not presenting appeal within prescribed time. It is also a settled position by Hon’ble Supreme
1353, 1987 2 SCC 387 that whenever substantial justice and technical considerations are opposed to each other, the cause of substantial justice must be preferred by adopting a justice-oriented approach. Thus, taking into account the facts of case, the provision of section 253(5) and the decision of Hon’ble Supreme Court, we take a judicious view, condone delay, admit appeal and proceed with hearing.
3. On merit of case, Ld. AR submitted that the AO has also passed assessment-order ex-parte to assessee due to non-compliances of notices but the assessee has collected all relevant details/documents and is ready and willing to make a proper representation before AO if an opportunity is given and prays that the present matter should be remanded to the file of AO for a proper adjudication.
4. Ld. DR for revenue agrees with the prayer of Ld. AR but makes a request to direct the assessee to represent his case before AO and do not seek unnecessary adjournments.
5. In view of above submissions of parties; having regard to the principle of natural justice and also bearing in mind that no prejudice would be caused to revenue if the present matter is restored at the level of AO, we remand this matter back to the file of AO for adjudication afresh, at the risk

Ramesh Choudhary
ITA No. 331/Ind/2025 - AY 2011-12
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and responsibility of assessee. The AO shall give necessary opportunity of hearing to assessee and pass an appropriate order uninfluenced by his earlier order. The assessee is also directed to remain vigilant and ensure participation in the hearings as may be fixed by AO and do not seek unnecessary adjournments failing which the AO shall be at liberty to pass appropriate order in accordance with law. Ordered accordingly.
6. Resultantly, this appeal is allowed for statistical purpose.
Order pronounced in open court on 23/09/2025 (PARESH M. JOSHI)
ACCOUNTANT MEMBER
Indore
िदनांक/Dated :
23/09/2025
Patel/Sr. PS
Copies to:
(1)
The appellant
(2)
The respondent
(3)
CIT
(4)
CIT(A)
(5)
Departmental Representative
(6)
Guard File
By order
UE COPYSr. Private Secretary
Income Tax Appellate Tribunal
Indore Bench, Indore