AWADH KISHORE,RANCHI vs. ITO WARD-1(1),, RANCHI
Facts
The assessee's appeal was dismissed by the CIT(A) on grounds of limitation. The assessee claimed to be illiterate and unaware of tax procedures, leading to a delay of five and a half months. The delay was attributed to the assessee's lack of knowledge and the need to consult a lawyer after receiving a mobile notification.
Held
The Tribunal condoned the delay in filing the appeal before the CIT(A) after being satisfied with the assessee's reasonable cause. The Tribunal also noted that the assessee could not produce evidence before the AO, leading to an assessment under section 147 r.w.s 144 of the Act.
Key Issues
Whether the delay in filing the appeal before the CIT(A) should be condoned, and if the issues should be restored to the AO for fresh adjudication.
Sections Cited
147, 144
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, IN THE INCOME TAX APPELLATE TRIBUNAL,
IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, RANCHI BENCH, RANCHI
BEFORES/ S/SHRI GEORGE MATHAN, JUDICIAL , JUDICIAL MEMBER AND RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER AND RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER AND RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER ITA No.219/RAN/2024 Assessment Year: 2016-17 Awadh Kishore, Vill Awadh Kishore, Vill-Argora, Vs. ITO, Ward 1(1), ITO, Ward 1(1), Purana Purana Chowk, Chowk, Argora, Argora, Ranchi Ranchi PAN/GIR No. .APJPK 7205 B (Appellant (Appellant) .. ( Respondent Respondent) Assessee by Assessee by : Shri Devesh Poddar/Mras Lavanya G Mittal/ARs Devesh Poddar/Mras Lavanya G Mittal/ARs Revenue by :Shri Khubchand T. Pandya, Sr T. Pandya, Sr DR Date of Hearing : 12/06/202 2025 Date of Pronouncement :12/06/ /2025 O R D E R Per Bench This is an appeal filed by the assessee against the order of the ld CIT(A) This is an appeal filed by the assessee against the order of the ld CIT(A) This is an appeal filed by the assessee against the order of the ld CIT(A)- NFAC Delhi dated 5.4.2024 NFAC Delhi dated 5.4.2024 in Appeal No. NFAC/2015-16/10171804 16/10171804 for the assessment year 2016 2016-17.
Shri Khubchand T Pandya, ld Sr DR hri Khubchand T Pandya, ld Sr DR DR appeared for the revenue and Shri DR appeared for the revenue and Shri Deveh Poddar/Mrs Lavanya G Deveh Poddar/Mrs Lavanya G Mittal, Mittal, ld AR appeared for the assessee. ld AR appeared for the assessee.
At the time of hearing, ld AR submitted that the ld CIT(A) has dismissed At the time of hearing, ld AR submitted that the ld CIT(A) has dismissed At the time of hearing, ld AR submitted that the ld CIT(A) has dismissed the appeal on account of limitation. peal on account of limitation. peal on account of limitation. It was submitted that the assessee is an It was submitted that the assessee is an It was submitted that the assessee is an
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ITA No.219/Ran/2024 Assessment Year : 2016-17
illiterate person and has no knowledge of income tax matters. It was the submission that although in I,.T.Portal, the email of another person was given, but the assessee was not aware the procedure to open the portal . Only when the assessee received intimation only once notice on his mobile number, he consulted a counsel and filed his appeal. It was the submission on account of this reason; the appeal filed before the ld CIT(A) was delayed by five and half months. He prayed that the delay be condoned and matter be restored to the file of the ld CIT(A) for fresh adjudication.
Upon consideration the submission of ld AR of the assessee, we are satisfied that the assessee had given reasonable cause for condoning the delay. Accordingly, we condone the delay in filing the appeal before the ld CIT(A). We also notice that the assessee has not been able to produce the evidences before the AO, for which, assessment has been passed u/s.147 r.w.s 144 of the Act. Considering the above, in the interest of justice, the issues are restored to the file of the AO for fresh adjudication. The assessee is directed to cooperate in the set aside proceedings before the AO for early disposal of matter.
In the result, appeal of the assessee stand partly allowed for statistical purposes.
Order dictated and pronounced in the open court on 12/06/2025. Sd/- Sd/- (RATNESH NANDAN SAHAY) (GEORGE MATHAN) ACCOUNTANT MEMBER JUDICIAL MEMBER
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ITA No.219/Ran/2024 Assessment Year : 2016-17
Ranchi; Dated 12/06/2025 B.K.Parida, SPS (OS) Copy of the Order forwarded to : 1. The Appellant : Awadh Kishore, Vill-Argora, Purana Chowk, Argora, Ranchi 2. The Respondent: ITO, Ward 1(1), Ranchi 3. The CIT(A)-NAFC 4. Pr.CIT,Ranchi 5. DR, ITAT, 6. Guard file. //True Copy// By order
Sr.Pvt.secretary ITAT, Ranchi
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