KALAVATI,ETAWAH vs. INCOME TAX OFFICER 2(2)(5) ETAWAH, ETAWAH

This appeal has been preferred by assessee against the impugned order dated 22.11.2023 passed in Appeal no. NFAC/2019-20/10187292 by the Ld. Commissioner of Income– tax(Appeals)/National Faceless Appeal Centre (NFAC) [hereinafter referred to as the “CIT(A)”] u/s. 250 of the Income-tax Act, 1961 [hereinafter referred to as "Act"] for the Assessment Year [A.Y.] 2020-21, wherein learned CIT(A) has dismissed assessee's appeal exparte.

None responded for the assessee. However, an adjournment application was brought on record which was rejected. Perused records and heard Learned DR who supported the impugned order.

We notice that the assessee filed this second appeal on 28.02.2025 against the impugned order passed on 22.11.2023 by a delay of about 404 days. The reasons mentioned in the application for condonation of delay are that all the income tax matters were being looked after by assessee’s husband, Shri Krishna Murari Dubey, who unfortunately expired and the assessee had never given her e-mail Id. to the Revenue, hence, the impugned order has never been served upon her. No service of the impugned order was conducted through post. The assessee is a widow and when she came to know about passing of the appellate order, she engaged a consultant at Agra and filed the appeal without losing any further time.

Considering the aforesaid reasons, given in the condonation application and in the interest of justice, we deem it just and proper to condone the said delay in filing this appeal. The delay is accordingly condoned.