MALKIT KAUR,NABHA V. ITO WARD NABHA, NABHA

ITA 43/CHANDI/2025

AI Insights

The case involves Malkiat Kaur, an agriculturist, who appealed against the order of the CIT(A) which confirmed an addition of Rs. 29,29,750 to her income for the Assessment Year 2015-16. The CIT(A) had dismissed her appeal as barred by limitation, stating it was filed beyond the 30-day period from the receipt of the assessment order. The assessee argued that the delay was minor and due to her unfamiliarity with legal processes, compounded by the fact that the order was served through email, which she did not notice. The Tribunal found merit in her arguments, noting the absence of a physical copy of the order and her explicit preference against email communication in legal matters.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 396719 (ITAT-CHANDIGARH)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-05-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: Not Allotted
• Assessment Year: 2015-2016
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RANJEET KAUR
• Assessee Lawyers: ARMAN CAJLA
• Keywords: Set aside
• Section: 147

Judgement Text

" आयकर अपीलीय अिधकरण,चǷीगढ़ Ɋायपीठ,चǷीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH,‘SMC’,CHANDIGARH BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER आयकरअपीलसं./ITA No.43/CHD/2025 िनधाŊरणवषŊ / Assessment Year : 2015-16 Malkiat Kaur Village Allowal, Tehsil Nabha-147202 बनाम The ITO, Nabha. ̾थायीलेखासं./PAN NO: HSPPK08141L अपीलाथŎ/Appellant ŮȑथŎ/Respondent ( PHYSICALHEARING ) िनधाŊįरतीकीओरसे/Assessee by : Sh.Arman Cajla, Advocate & Shri Rakesh Cajla, Advocate. राजˢकीओरसे/ Revenue by : Dr. Ranjeet Kaur,Sr. DR सुनवाईकीतारीख/Date of Hearing : 26-05-2025 उदघोषणाकीतारीख/Date of Pronouncement : 30-05-2025 आदेश/Order The present appeal has been preferred by the assessee against the order dated 06-08-2024 passed by the Ld. Commissioner of Income Tax, National Faceless Appeal Centre (NFAC), Delhi[hereinafter referred to as ‘CIT(A)’], for the Assessment Year 2015-16. 2. The Assessee in this appeal is aggrieved by the action of the CIT(A) in confirming the addition made by the Assessing Officer (A.O.) of Rs. 29,29,750/- .The Assessee is aggrieved for dismissal 43-Chd-2025 Malkiat Kaur, Nabha 2 the appeal of the Assessee by the CIT(A) holding the same as barred by limitation. 3. A perusal of the impugned order of CIT(A) reveals that the assessment order was passed by the Assessing Officer (AO) on 13.03.2024 under Section 147 of the Income Tax Act,1961. The said assessment order was allegedly served upon the assessee through e- mail. The appeal was filed before the CIT(A) on 30.04.2024. As per the ld. CIT(A), the Assessee was supposed to file appeal within 30 days from the date of receipt of copy of the order, whereas, the case of the Assesssee is that the Assessee is an agriculturist and not conversant with the provisions of the law, hence, a minor delay in filing the appeal had occurred. The Ld. CIT(A), however, without giving any opportunity of hearing to the Assessee, rejected the appeal of the Assessee in a summarily manner. 4. I have heard the rival contentions and gone thought the record. The Assessee is a lady and is not conversant with the Income Tax proceedings and law. The physical copy of the assessment order was never served upon the Assessee. The assessment order was sent through e-mail which perhaps did not come to the notice of the Assessee. Under the circumstances, the minor delay occurred in filing the appeal before the CIT (A) was required be condoned. The 43-Chd-2025 Malkiat Kaur, Nabha 3 Assessee in her appeal before the CIT(A) in Form No. 35 had categorically mentioned against the column as to “whether that the notices/communication may be sent on email” as “No”. It, itself, show that the Assessee was not comfortable/conversant with the communication sent through email. 5. Under these circumstances, in my view, the interests of justice will be well served, if, the Assessee be given an opportunity to present her case before the Ld. CIT(A). The impugned order of Ld. CIT(A) is, accordingly, set aside. The small delay in filing the appeal before the Ld. CIT(A) is hereby condoned. The matter is restored to the file of the Ld. CIT(A) with the direction to hear the appeal of the Assessee on merits in accordance with the law. Ld. CIT(A) will serve the notice of hearing through electronic mode as well as through physical mode service i.e. through registered post/through messenger. 6. With the above observations, the appeal of the Assessee is treated as allowed for statistical purposes. Order pronounced on 30-05-2025. (SANJAY GARG) Judicial Member आदेशकीŮितिलिपअŤेिषत/ Copy of the order forwarded to : 1. अपीलाथŎ/ The Appellant 2. ŮȑथŎ/ The Respondent 43-Chd-2025 Malkiat Kaur, Nabha 4 3. आयकरआयुƅ/ CIT 4. िवभागीयŮितिनिध, आयकरअपीलीयआिधकरण, चǷीगढ़/ DR, ITAT, sCHANDIGARH 5. गाडŊफाईल/ Guard File सहायकपंजीकार/ Assistant Registrar 43-Chd-2025 Malkiat Kaur, Nabha 5 "