DEEPA AGARWAL,GWALIOR vs. INCOME TAX OFFICER 1(1), GWALIOR
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Income Tax Appellate Tribunal, AGRA (SMC
Before: SHRI S. RIFAUR RAHMAN
Assessee has filed this appeal against the order of the learned Commissioner of Income-tax (Appeals), National Faceless Appeal Centre (NFAC) (“Addl./JCIT(A)-1” for short), Thiruvanantpuram dated 20.08.2025 for the Assessment Year 2017-18. 2. Brief facts of the case are, the case of the assessee was reopened by issue of notice u/s. 148 of the Income-tax Act, 1961 (“the Act” for short) and served on the assessee through Dak as well as email to file response from the assessee. The Assessing Officer had an information through AIR that the assessee has made cash deposit of Rs.13,00,000/-, for which she has not submitted any documentary evidence to prove the source of the same. Since
ITA No.485/Agr/2025
there was no response from the assessee, the Assessing Officer proceeded to
make addition u/s. 69A of the Act to the extent of Rs.13,00,000/-.
Aggrieved with the above said order, assessee preferred appeal before
NFAC. Several notices were issued to the assessee and there was no
compliance from the assessee’s side. No submissions were made before the
learned CIT(A). Learned CIT(A) dismissed the appeal/grounds raised by the
assessee by relying on the findings of the Assessing Officer.
Aggrieved, assessee has filed an appeal before ITAT with the delay of
147 days. In the condonation application, assessee has submitted that due to
inadvertence and omission on the part of assessee’s Chartered Accountant to
file the appeal before ITAT within the prescribed time, the delay is not
deliberate or intentional, as it is not the failure on the part of assessee. She
prayed that the delay may be condoned.
On merits, learned AR submitted that the assessee is a farmer and
earned income u/s. 2(14) of the IT Act. Since the assessee was not aware of
the Income-tax provisions, he prayed that the issue may be remitted back to
the Assessing Officer.
On the other hand, learned DR objected to the submissions of the
assessee and also submitted that the delay in filing the appeal before ITAT is
substantial. With regard to merits of the case, he relied on the findings of lower
authorities and submitted that the assessee had not cooperated with the lower
authorities.
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ITA No.485/Agr/2025
Considered the rival submissions and the material placed on record.
Considering the factual matrix placed on record and assessee being a
farmer and also the counsel of the assessee has not followed due procedure
to file the appeal on time, we cannot penalize the assessee for the failure of
the counsel. Accordingly, we prefer to condone the delay in filing the appeal
before ITAT.
With regard to the merits of the case, we observe that there was no
compliance on the part of the assessee before both the authorities. Therefore,
to meet the ends of justice, we are inclined to remit the issue back to the file of
the Assessing Officer to redo the assessment de novo after giving proper
opportunity of being heard to the assessee.
In the result, the appeal filed by the assessee is allowed for statistical
purposes. Order pronounced in the open court on 29th Dec.’ 2025.
Sd/- (S. RIFAUR RAHMAN) ACCOUNTANT MEMBER Dated: 29.12.2025 *aks/- Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, Agra
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