Shobha Yadav, Chandpura Bachhana, Bilhaur vs. Commissioner of Income-Tax (Appeals), Knp-W
In the result, the appeal of the assessee is allowed for statistical purposes
ITA 278/LKW/2025[2019-20]Status: DisposedITAT Lucknow29 Aug 2025AY 2019-20
Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharya.Y. 2019-20 Shobha Yadav, Vs. Commissioner Of Income Tax Chandpura Bachhana, Bilhaur, (Appeals), Kanpur Kanpur Nagar, U.P.-209202 Pan:Auxpy6004H (Appellant) (Respondent) Assessee By: Sh. Shivam Singh Yadav, Adv Revenue By: Sh. R.K. Agarwal, Cit Dr Date Of Hearing: 30.07.2025 Date Of Pronouncement: 29.08.2025 O R D E R Per Nikhil Choudhary, A.M.: This Is An Appeal Filed By The Assessee Against The Orders Of The Ld. Cit(A), Nfac Passed Under Section 250 Of The Income Tax Act, 1961 On 28.02.2025, Dismissing The Appeal Of The Assessee In Limine. The Grounds Of Appeal Are As Under:- “1. That The Learned Commissioner Of Income Tax (Appeals) (Cit(A)) Has Erred In Law & On Facts In Dismissing The Appeal On The Ground Of Delay In Filling Of The Appeal By 33 Days, Without Appreciating The Bona Fide Reasons & Genuine Hardship Faced By The Appellant. 2. That The Learned Cit(A) Failed To Appreciate That The Appellant Is An Illiterate Village Woman With No Access Or Understanding Of Technology & That She Neither Received The Notice Nor The Assessment Order In Physical Form, Leading To Unintentional Delay In Filing The Appeal. 3. That The Learned Cit(A) Failed To Consider That The Appellant'S Cause For Delay Was Neither Deliberate Nor Due To Negligence, But Solely Due To Lack Of Awareness & Therefore Deserved Liberal Construction In The Interest Of Substantial Justice. 4. That The Learned Cit(A) Erred In Holding That The Appellant Did Not Show "Sufficient Cause" For Condonation Of Delay, Despite Her Candid Declaration Of Illiteracy, Lack Of Access To Email & Absence Of Physical Service Of Notices Circumstances Beyond Her Control.
For Appellant: Sh. Shivam Singh Yadav, AdvFor Respondent: Sh. R.K. Agarwal, CIT DR
Section 115BSection 139(1)Section 142(1)Section 144Section 147Section 148Section 148ASection 250Section 69A
…d failed to upload the material evidences and circumstances which prevented her from filing the appeal on time. All the notices had been served upon the assessee on her email ID and he placed reliance on the case of CIT vs. India Gospel Fellowship Trust (Mad) 331 ITR 283, wherein it was held that ignorance of law was not a ground to condone the delay. Therefore, the ld. CIT(A), after quoting from various other orders, dismissed the appeal of the assessee in limine. 4. Aggrieved with the dismissal of her appeal, the assessee has come before us. Sh. Shivam Singh Yadav, Advocate (hereinafter referred to as the ‘ld.…
