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Facts
The assessee, a farmer and illiterate residing in a remote village, filed an appeal with a delay of 175 days before the CIT(A). The CIT(A) dismissed the appeal without condoning the delay.
Held
The Tribunal condoned the delay, holding that the assessee's illiteracy and remote location, coupled with the lack of proper service of the order, justified the delay. The appeal was restored to the file of the AO for fresh adjudication.
Key Issues
Whether the delay in filing the appeal should be condoned, and whether the assessment order needs to be re-examined due to procedural irregularities.
Sections Cited
144
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCH, ‘A’: NEW DELHI
Before: SHRI C.N. PRASAD & SHRI M. BALAGANESH
ORDER PER C.N. PRASAD, JM,
This appeal filed by the assessee is preferred against the order of the Commissioner of Income Tax (Appeals)/NFAC, Delhi [herein after referred as “CIT(A)”] dated 11.11.2024 for the A.Y. 2018-19 in dismissing the appeal of the assessee without condoning the delay.
The Ld. Counsel for the assessee at the outset stated that the assessee is a farmer and illiterate and he is not aware of the tax laws and, therefore, the appeal was filed with the delay of 175 days before the Ld. CIT(A) who did not condone the delay.
The Ld. Counsel for the assessee stated that the delay in filing the appeal be condoned.
Heard rival contentions. We observe that assessee before the Ld. CIT(A) filed petition for condonation of delay which is as under :-
However, the Ld.CIT(A) did not condone the delay in filing the appeal by stating that assessee has not explained the reason for delay properly.
We observed that the assessee lives in remote village in Moradabad District and he is an illiterate and not aware of any technicalities of Income Tax portal and its procedure. It is also not known whether the AO has physically served the order on the assessee, as the assessee has stated that the order is not served physically. It is the case of the assessee that when the notices issued for recovery of demand he come to know about the order and took steps for filing the appeal in time. The assessee is living in remote area and this fact is not in doubt. Assessee is a farmer are not known the technicalities of tax portal and its procedures. Thus, there is no justification in rejecting the delay condonation petition. Therefore, we condone the delay in filing the appeal before the Ld. CIT(A) and restore the issue in appeal to the file of the AO since the assessment was made u/s.144 of the Act. We make it clear that the assessee shall cooperate with the proceedings before the AO and the AO shall decide the issue afresh in accordance with law after providing adequate opportunity to the assessee.
In the result, the appeal of the assessee is allowed for statistical purposes.
Order pronounced in the open court on 12.12.2025.