RAJKUMARI,GHAZIABAD vs. INCOME TAX OFFICER, GHAZIABAD

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ITA 3289/DEL/2025Status: DisposedITAT Delhi19 September 2025AY 2015-2016Bench: SHRI SUDHIR KUMAR (Judicial Member), SHRI MANISH AGARWAL (Accountant Member)3 pages
AI SummaryAllowed (for statistical purposes)

What did the Tribunal hold?

The tribunal condoned the delay in filing the appeal, acknowledging the assessee's limited education and lack of familiarity with technology. Both appeals were remitted back to the Assessing Officer for a *de novo* adjudication, with directions to provide the assessee a reasonable opportunity of being heard, and the assessee is directed to participate.

What were the facts?

The assessee, an illiterate agriculturist unfamiliar with internet and e-portal functions, filed an appeal against the CIT(A)'s order with a delay of 192 days. She contended that notices uploaded to the department's portal were not received, leading to non-compliance due to her lack of technological awareness.

What were the issues?

Whether delay in filing appeals by an illiterate and technologically unaware assessee should be condoned and the matter remitted for fresh adjudication.

Which sections of the Income-tax Act were involved?

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘E’: NEW DELHI

Before: SHRI SUDHIR KUMAR & SHRI MANISH AGARWAL

For Appellant: Shri Sumit Gupta, FCA
For Respondent: Shri Dheeraj Kumar Jain, Sr. DR
Hearing: 15/09/2025Pronounced: 19/09/2025

O R D E R PER MANISH AGARWAL, AM: Both these appeals are filed by the assessee against the order of the Learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [CIT(A) in short], for Assessment Year 2015-16.

1.

&3289 /Del/2025 Rajkumari vs. ITO 2. From the perusal of the appellate order, it is found that Ld. CIT(A) has not admitted the appeal as the appeal was filed delay by 192 days before the Ld. CIT(A). The reasons given by the assessee is that she is illiterate and is not familiar with internet and has no knowledge about e-portal of income tax department. It is claimed by assessee that Ld. CIT(A) issued notices which were not received and they were uploaded at the portal of the Department, however, the assessee was not aware of the proceedings as she is an agriculturist and is not well versed with information technology, therefore, the necessary 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” and was grossly unaware of technologically of newly High-Tech “E- Proceedings” including “Faceless Proceedings” and E-mails-working on Portal of computers, therefore, due compliance could not be made before the lower authorities. Under these circumstances, in the interest of justice, delay in filing the appeal is hereby condoned and one more opportunities is given to the assessee and both the appeals are remitted back to the file of the AO with direction to decide the issues denovo afresh after providing reasonable opportunity of being heard to the assessee. The assessee is also directed to participate in

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