AWADH KISHORE,RANCHI V. ITO WARD-1(1), RANCHI

ITA 219/RAN/2024

AI Insights

This case involves an appeal by the assessee, Awadh Kishore, against the order of the CIT(A) NFAC Delhi, which was dismissed on the grounds of limitation. The assessee, described as illiterate and unaware of income tax procedures, faced difficulties in accessing the I.T. Portal and was only able to consult a counsel after receiving a notice on his mobile. The Tribunal found the reason for the delay in filing the appeal before the CIT(A) to be reasonable and thus condoned the delay. The case was then remanded back to the AO for a fresh assessment.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 633214 (ITAT-RANCHI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-06-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: DB
• Assessment Year: 2016-2017
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: KHUBCHAND T. PANDYA
• Assessee Lawyers: PER BENCH; SHRIDEVESH PODDARMRAS LAVANYA G MITTALARS
• Keywords: Set aside; Reasonable cause
• Section: 144

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL, BEFORES/ AND RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER Awadh Kishore, Vill Purana Chowk, Argora, Ranchi PAN/GIR No. (Appellant Assessee by Per Bench This is an appeal filed by the assessee against the order of the ld CIT(A) NFAC Delhi dated 5.4.2024 assessment year 2016 2. Shri Khubchand T Pandya, ld Sr DR Deveh Poddar/Mrs Lavanya G Mittal, 3. At the time of hearing, ld AR submitted that the ld CIT(A) has dismissed the appeal on account of limitation. It was submitted that the assessee is an IN THE INCOME TAX APPELLATE TRIBUNAL, RANCHI BENCH, RANCHI S/SHRI GEORGE MATHAN, JUDICIAL AND RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER ITA No.219/RAN/2024 Assessment Year: 2016-17 Awadh Kishore, Vill-Argora, Purana Chowk, Argora, Vs. ITO, Ward 1(1), Ranchi .APJPK 7205 B (Appellant) .. ( Respondent Assessee by : Shri Devesh Poddar/Mras Lavanya G Mittal/ARs Revenue by :Shri Khubchand T. Pandya, Sr Date of Hearing : 12/06/202 Date of Pronouncement :12/06/ O R D E R This is an appeal filed by the assessee against the order of the ld CIT(A) NFAC Delhi dated 5.4.2024 in Appeal No. NFAC/2015-16/10171804 2016-17. hri Khubchand T Pandya, ld Sr DR DR appeared for the revenue and Shri Deveh Poddar/Mrs Lavanya G Mittal, ld AR appeared for the assessee. At the time of hearing, ld AR submitted that the ld CIT(A) has dismissed peal on account of limitation. It was submitted that the assessee is an P a g e 1 | 3 IN THE INCOME TAX APPELLATE TRIBUNAL, , JUDICIAL MEMBER AND RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER ITO, Ward 1(1), Respondent) Devesh Poddar/Mras Lavanya G Mittal/ARs T. Pandya, Sr DR 2025 /2025 This is an appeal filed by the assessee against the order of the ld CIT(A)- 16/10171804 for the DR appeared for the revenue and Shri ld AR appeared for the assessee. At the time of hearing, ld AR submitted that the ld CIT(A) has dismissed peal on account of limitation. It was submitted that the assessee is an ITA No.219/Ran/2024 Assessment Year : 2016-17 P a g e 2 | 3 illiterate person and has no knowledge of income tax matters. It was the submission that although in I,.T.Portal, the email of another person was given, but the assessee was not aware the procedure to open the portal . Only when the assessee received intimation only once notice on his mobile number, he consulted a counsel and filed his appeal. It was the submission on account of this reason; the appeal filed before the ld CIT(A) was delayed by five and half months. He prayed that the delay be condoned and matter be restored to the file of the ld CIT(A) for fresh adjudication. 4. Upon consideration the submission of ld AR of the assessee, we are satisfied that the assessee had given reasonable cause for condoning the delay. Accordingly, we condone the delay in filing the appeal before the ld CIT(A). We also notice that the assessee has not been able to produce the evidences before the AO, for which, assessment has been passed u/s.147 r.w.s 144 of the Act. Considering the above, in the interest of justice, the issues are restored to the file of the AO for fresh adjudication. The assessee is directed to cooperate in the set aside proceedings before the AO for early disposal of matter. 5. In the result, appeal of the assessee stand partly allowed for statistical purposes. Order dictated and pronounced in the open court on 12/06/2025. Sd/- Sd/- (RATNESH NANDAN SAHAY) (GEORGE MATHAN) ACCOUNTANT MEMBER JUDICIAL MEMBER ITA No.219/Ran/2024 Assessment Year : 2016-17 P a g e 3 | 3 Ranchi; Dated 12/06/2025 B.K.Parida, SPS (OS) Copy of the Order forwarded to : By order Sr.Pvt.secretary ITAT, Ranchi 1. The Appellant : Awadh Kishore, Vill-Argora, Purana Chowk, Argora, Ranchi 2. The Respondent: ITO, Ward 1(1), Ranchi 3. The CIT(A)-NAFC 4. Pr.CIT,Ranchi 5. DR, ITAT, 6. Guard file. //True Copy// "