UPPNIVESH KUMAR,SHIVPURI vs. THE INCOME TAX OFFICER, ASHOK NAGAR, SHIVPURI

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ITA 159/AGR/2025Status: DisposedITAT Agra29 May 2025AY 2020-213 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the assessee, being less educated and unfamiliar with e-proceedings, could not make proper compliance. Therefore, in the interest of justice, the matter was remitted back to the AO for fresh adjudication.

What were the facts?

The assessee's appeal was dismissed by the CIT(A) for non-prosecution. The assessee claimed they did not receive notices due to being an agriculturist unfamiliar with IT procedures.

What were the issues?

Whether the dismissal of an appeal for non-prosecution due to lack of awareness of e-proceedings is justified, and if the matter should be remanded for fresh adjudication.

Which sections of the Income-tax Act were involved?

Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AGRA BENCH: AGRA

Before: SHRI SUNIL KUMAR SINGH & SHRI MANISH AGARWAL

For Appellant: Shri Navin Gargh, Adv
For Respondent: Shri Shailendra Srivastava, Sr. DR
Hearing: 22/05/2025Pronounced: 29/05/2025

O R D E R [ PER MANISH AGARWAL, AM: This is an appeal filed by the assessee against the order of the ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [CIT(A) in short] in Appeal No. NFAC/2019- 20/10203968 dated 08.12.2023 passed u/s 250 of the Income Tax Act, 1961 (the Act, in short) for Assessment Year 2020-21.

Uppnivesh Kumar vs. ITO 2. At the outset, it is seen that the appeal of the assessee is dismissed by the Ld. CIT(A) for non-prosecution. It is claimed by assessee that the Ld. CIT(A) has issued notices which were not received and they were uploaded the portal of the Department, however, the assessee was not aware of the proceedings as he is an agriculturist and is not well versed with information technology, therefore, the compliance could not be made either before the AO or before the CIT(A). He thus prayed that the matter may be sent back to the file of the AO for fresh adjudication.

3.

Per contra, the Ld. Sr. DR has not objected to the request of the assessee.

4.

After considering the arguments, we find that in the instant case, the assessee being not much “Educated” is grossly unaware of technologically of newly High-Tech “E- Proceedings” including “Faceless Proceedings” and E-mails-working on Portal of computers, so assessee was not well conversant from income tax proceedings, therefore, due compliance could not be made before the lower authorities. Under these circumstances, in the interest of justice, one more opportunities is given to the assessee and the matter is remitted back to the file of the AO with direction to decide the issue denovo afresh after providing reasonable opportunity of being heard to the assessee. The assessee is also directed to participate in proceedings before the AO. With these directions, the grounds of assessee are allowed for statistical purposes.

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