SOMENDRA PACHAURI,ETAH vs. INCOME TAX OFFICER WARD 4(3)(1), ETAH
Facts
The assessee, an illiterate individual from a rural background, failed to file a return for AY 2019-20. The case was reopened, and an ex-parte assessment order was passed. The first appeal before the CIT(A) was dismissed for being time-barred, as the assessee could not file it on time due to lack of digital understanding.
Held
The Tribunal acknowledged the assessee's illiteracy and lack of digital access as a genuine reason for the delay in filing the first appeal. The principle of substantial justice was invoked, stating that technicalities should not deny a party the opportunity to be heard.
Key Issues
Whether the CIT(Appeals) was justified in dismissing the appeal in limine on grounds of limitation, without considering the assessee's reasons for the delay.
Sections Cited
147, 148, 142(1), 144, 144B, 250
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, AGRA BENCH, AGRA
Before: SHRI S. RIFAUR RAHMAN & SHRI SUNIL KUMAR SINGH
IN THE INCOME TAX APPELLATE TRIBUNAL, AGRA BENCH, AGRA BEFORE : SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI SUNIL KUMAR SINGH, JUDICIAL MEMBER ITA No. 321/Agr/2025 Assessment Year: 2019-20
Somendra Pachauri, Virampur, Vs. Income-tax Officer, Kakarwali, Etah (UP). Ward 4(3)(1), Etah. PAN :AUEPP8929P (Appellant) (Respondent)
Assessee by Sh. Deependra Mohan, C.A. Department by Sh. Shailendra Srivastava, Sr. DR
Date of hearing 15.10.2025 Date of pronouncement 26.11.2025
ORDER PER : SUNIL KUMAR SINGH, JUDICIAL MEMBER:
This appeal has been preferred by the assessee against impugned order dated 21.04.2025 passed in Appeal No. NFAC/2018-19/10403322 by
the Ld. Commissioner of Income-tax (Appeals), NFAC, Delhi u/s. 250 of the Income-tax Act, 1961 (hereinafter referred to as “the Act”) for the assessment year 2019-20, wherein the ld. CIT(Appeals) has dismissed assessee’s appeal in limine, as barred by limitation.
Briefly stating, the facts are that the assessee did not file any return of income for the assessment year 2019-20. The Assessing Officer noticed that
ITA No. 321/Agr/2025
the appellant assessee had entered into the transaction of time deposit of
Rs.1,20,00,000/- and also earned interest income of Rs.6,75,259/-. Case
was reopened u/s. 147 and notice u/s. 148 of the Act was issued to the
assessee on 25.03.2023, which stood un-responded. Thereafter, statutory
notices u/s. 142(1) and show cause notices u/s. 144 of the Act were issued,
but for no avail. Therefore, the Assessing Officer assessed the total income
of the assessee at Rs.1,26,75,259/-, vide assessment order dated
08.12.2023 passed u/s. 147 r.w.s. 144 and 144B of the Act.
Aggrieved, assessee preferred first appeal before learned
CIT(Appeals), who dismissed the same upon rejection of assessee’s prayer
for the condonation of delay.
This second appeal has been filed on behalf of the assessee on the
ground, in addition to others, that Ld. CIT(Appeals) has erred in passing the
impugned order, ignoring the genuine reason for the delay.
Perused the records. Heard learned representative for assessee and
learned Sr. DR for revenue.
Learned representative for assessee has submitted that the appellant
assessee is an illiterate individual, belonging to a rural background, hence,
unable to access the ITBA Portal for gathering knowledge of assessment
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order. The first appeal was filed after obtaining certified copy of the
assessment order. The first appeal has been dismissed at the very threshold
without affording proper opportunity of hearing.
Learned Sr. DR supported the impugned order.
At the very outset, we note that the first appeal was filed on 20.09.2024
against the assessment order dated 08.12.2023 by a delay of about 257
days. It transpires from the perusal of impugned order that the assessee did
neither mention the factum of delay in filing first appeal in form No. 35 nor
moved any delay condonation application before ld. CIT(Appeals). However,
the grounds of appeal and submission of the ld. AR show that the reason for
delay assigned by assessee before the Tribunal is that the assessee was
illiterate, belonging to a rural background having no digital understanding to
access the ITBA portal, which led him to file first appeal with such a delay
after obtaining certified copy of the assessment order. The impugned order
has been passed ex parte. The reason for delay shown by assessee remain
uncontroverted on behalf of the revenue. It is well established principle
of law that the substantial justice cannot be denied on technical aberrations.
In an adversial justice system like ours, no party should ordinarily be denied
the opportunity of participating in the process of justice dispensation. Justice
is the goal of jurisprudence. Any interpretation which eludes or frustrates the
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recipient of justice, is not to be followed. The object of prescribing certain
time period for filing an appeal is to expedite the proceedings before the
concerned authorities and to advance the cause of justice. In the facts and
circumstances of the case, we find the cause of delay sufficient and condone
the delay caused in filing first appeal before the ld. CIT(Appeals).
In the aforesaid circumstances, we deem it just and appropriate to
remit the matter back to the file of learned CIT(A) for adjudication afresh on
merits after affording an opportunity of hearing to the assessee. The ld.
CIT(Appeals) is directed to pass speaking and reasoned order. The
assessee is also directed to be cooperative in attending the hearings and
making submissions before the learned CIT(A) for the expeditious and
effective disposal. Needless to say, that learned CIT(A) shall ensure the
observance of the principles of natural justice. The appeal is, thus, liable to
be allowed for statistical purposes.
In the result, assessee’s appeal is allowed for statistical purposes.
Order pronounced in the open court on 26.11.2025. Sd/- Sd/- (S. RIFAUR RAHMAN) (SUNIL KUMAR SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 26.11.2025 *aks/-
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