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Income Tax Appellate Tribunal, AGRA BENCH: AGRA
Before: SHRI SUNIL KUMAR SINGH & SHRI MANISH AGARWAL
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.
Per contra, the Ld. Sr. DR has not objected to the request of the assessee.
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.