MALKEET KAUR,DELHI V. ITO WARD 28(1), CIVIC CENTRE

ITA 1394/DEL/2025

AI Insights

Malkeet Kaur, an illiterate senior citizen, appealed against the orders passed by the CIT(A)/NFAC, Delhi, which confirmed the additions made by the AO amounting to Rs. 70,50,000 under section 147 r.w.s. 144 of the Income Tax Act. The appeals were interconnected and heard together. The primary contention was the assessee's lack of representation and awareness of the proceedings due to her illiteracy and the use of an e-filing portal for communication by the income tax department. The Tribunal found merit in the assessee's plea for a fresh opportunity to present her case and thus remitted the matter back to the CIT(A).

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 669427 (ITAT-DELHI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-06-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: F
• Assessment Year: 2015-2016
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: HARPREET KAUR HANSRA
• Assessee Lawyers: SATYAJEET GOEL
• Keywords: Opportunity of being heard
• Section: 147

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”, NEW DELHI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER, AND SHRI VIMAL KUMAR, JUDICIAL MEMBER ITA No. 1393/Del/2025 (Asstt. Year : 2015-16) ITA No. 1394/Del/2025 (Asstt. Year : 2015-16) Malkeet Kaur, VS. ITO, Ward 28(1), 1162, Second Floor, Street No. 12, Delhi Govind Puri, Delhi – 19 (PAN: BXPPK8070B) (Appellant) (Respondent) Appellant by : Sh. Satyajeet Goel, Adv. Respondent by : Ms. Harpreet Kaur Hansra, Sr. DR. Date of Hearing 25.06.2025 Date of Pronouncement 25.06.2025 ORDER PER SHAMIM YAHYA, AM : These appeals have been filed by the Assessee against the separate orders passed by the CIT(A)/NFAC, Delhi. Since both the appeals are inter-connected, the same were heard together and disposed of by this common order for the sake of convenience, by dealing with the facts of ITA No. 1393/Del/2025 (AY 2015-16) wherein the following grounds have been raised:- 1. That on the facts and circumstances of the case, the order passed under section 147 r.w.s. 144 of the Act as sustained by the Ld. CIT(A), NFAC is bad in law, illegal and void ab initio; 2 | P a g e 2. That on the facts and circumstances of the case and in law, Ld. CIT(A), NFAC grossly erred in confirming the order of AO, whereby impugned addition amounting to Rs. 70,50,000/- was made. 2. At the outset, it is submitted by the Ld. AR that appeal of the assessee could not be represented due to the reasons that assessee being an illiterate senior citizen, had no knowledge of the communications sent by income tax department, as a result she was unaware of the hearing notice issued through e- filing portal regarding the said appeal and was therefore unable to comply. It was further submitted that on 30.09.2024, an order u/s. 250 was issued by the NFAC confirming the additions so made by the AO in the assessments orders u/s. 147 r.w.s. 144 of the Act dated 23.3.2023. However, the assessee became aware of the order only on 05.01.2025. In view of above, it was pleaded that one opportunity may be granted to the assessee by remitting back the matter to the Ld. CIT(A) for fresh consideration, for which Ld. DR did not controvert. 3. Upon careful consideration, in view of the aforesaid factual matrix, we are of the considered view that in the interest of justice, the issues require to be remitted back tot eh file of the CIT(A) with the directions to decide the same afresh, after giving adequate opportunity of being heard to the assessee and pass a speaking order. We hold and direct accordingly. 4. In the result, the appeal filed by the assessee is allowed for statistical purposes. 3 | P a g e 5. Our aforesaid decision will apply mutatis mutandis to other remaining appeal. Accordingly, the other remaining appeal is also allowed for statistical purposes in the aforesaid manner. 6. In the result, both the appeals of the assessee are allowed for statistical purposes. Order pronounced in the Open Court on 25.06.2025. Sd/- (VIMAL KUMAR) Sd/- (SHAMIM YAHYA) JUDICIAL MEMBER ACCOUNTANT MEMBER SRBHATNAGAR Copy forwarded to:- 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR, ITAT Assistant Registrar "