MALLESHWARI NARAMULLA,RANGA REDDY V. ITO., WARD-2(1), HYDERABAD

ITA 1195/HYD/2025

AI Insights

The case involves Smt. Malleshwari Naramulla, the appellant, who appealed against the order of the Learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, which had dismissed her appeal in limine due to a delay in filing. The delay was attributed to the appellant's limited education and unfamiliarity with electronic communication, leading to her inability to receive the assessment order or file an appeal in a timely manner. The Tribunal considered the circumstances of the delay, including the appellant's lack of familiarity with electronic communications and the immediate action taken upon receiving a show cause notice for penalty, and decided to condone the delay and remand the case for a decision on the merits.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 822840 (ITAT-HYDERABAD)
• Duration Of Justice: 5 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-12-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2016-2017
• Appeal Filed On: 23-07-2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: ADVOCATES SNSR CHINMAI
• Keywords: Condonation of delay; Set aside; Opportunity of being heard; Reasonable cause
• Section: 147; 148; 144; 234B

Judgement Text

" ITA No 1195 of 2025 Malleshwari Naramulla Page 1 of 6 आयकर अपीलȣय अͬधकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ SMC ‘ Bench, Hyderabad ŵी रिवश सूद,Ɋाियक सद˟ एवं ŵी मधुसूदन साविड़या लेखा सद˟ समƗ | Before Shri Ravish Sood, Judicial Member A N D Shri Madhusudan Sawdia, Accountant Member आ.अपी.सं /ITA No.1195/Hyd/2025 (िनधाŊरण वषŊ/Assessment Year: 2016-17) Smt. Malleshwari Naramulla Ranga Reddy PAN:AULPN5122B Vs. Income Tax Officer Ward 2(1) Hyderabad (Appellant) (Respondent) िनधाŊįरती Ȫारा/Assessee by: Advocates SNSR Chinmai and S Sandhya राज̾ व Ȫारा/Revenue by:: Shri T. Venkanna, Sr. DR सुनवाई की तारीख/Date of hearing: 16/12/2025 घोषणा की तारीख/Pronouncement: 24/12/2025 आदेश/ORDER Per Madhusudan Sawdia, A.M.: This appeal is filed by Smt. Malleshwari Naramulla (“the assessee”), feeling aggrieved by the order passed by the Learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi (“Ld. CIT(A)”) dated 25.06.2025 for the A.Y. 2016-17. Printed from counselvise.com ITA No 1195 of 2025 Malleshwari Naramulla Page 2 of 6 2. The assessee has raised the following grounds of appeal: “1. The order of the learned Commissioner of Income-Tax (Appeals)/NFAC is erroneous both on facts and in law. 2. The learned Commissioner of Income-Tax (Appeals)/NFAC in dismissing the appeal in limine. 3. The learned Commissioner of Income-Tax (Appeals)/NFAC erred in rejecting the petition requesting for condonation of delay without appreciating the reasons submitted by the appellant. 4. The learned Commissioner of Income-Tax (Appeals)/NFAC ought to have considered the fact that the delay is for the reasons beyond the control of the appellant and is not intentional. 5. The learned Commissioner of Income-Tax (Appeals)/NFAC ought to have condoned the delay and decided the appeal on merits. 6. The learned Commissioner of Income-Tax (Appeals)/NFAC ought to have decided the grounds of appeal agitated before him. 7. The learned Commissioner of Income-Tax (Appeals)/NFAC ought to have seen that Assessing Officer Ward-11(1), Hyderabad has no jurisdiction to issue notice u/s 148 of the IT Act. 8. The additions made by the Assessing officer towards cash deposits of Rs.12,00,000/- in the bank account and the investment in time deposits of Rs. 38,00,000/- are arbitrary and are not based on actual transactions as per the bank statements. 9. The Assessing Officer erred in charging interest u/s 234A of Rs.14,05,950/-; u/s 234B of Rs.14,83,200/-. 10. Any other ground that may be urged at the time of hearing.” Printed from counselvise.com ITA No 1195 of 2025 Malleshwari Naramulla Page 3 of 6 3. The brief facts of the case are that the assessee filed an appeal before the Ld. CIT(A) against the assessment order passed by the Learned Assessing Officer (“Ld. AO”) under section 147 read with section 144 of the Income Tax Act, 1961 (“the Act”) for the Assessment Year 2016–17 dated 11.03.2024. However, there was a delay of 96 days in filing of the appeal before the Ld. CIT (A). The Ld. CIT(A) did not condone the delay in filing the appeal and, accordingly, dismissed the appeal of the assessee in limine without adjudicating the issues on merits. 4. Aggrieved by the order of the Ld. CIT(A), the assessee is in appeal before this Tribunal. Before us, the assessee has filed a petition for condonation of delay along with an affidavit, explaining the reasons for the delay in filing the appeal before the Ld. CIT(A). The Learned Authorized Representative (“Ld. AR”) submitted that the assessee is educated only up to 7th standard and is not conversant with income-tax proceedings, particularly the electronic mode of communication. It was submitted that the assessee did not receive the assessment order physically and was also not familiar with sending or receiving communications through email. Consequently, the assessee could not come to know immediately about the passing of the assessment order by the Ld. AO. It was further submitted that the assessee came to know about the assessment order only when the Ld. AO issued a show cause notice dated 19.06.2024 proposing levy of penalty under section 271(1)(b) of the Act. Immediately thereafter, the assessee contacted a tax consultant and filed the appeal before Printed from counselvise.com ITA No 1195 of 2025 Malleshwari Naramulla Page 4 of 6 the Ld. CIT(A) on 16.07.2024. It was submitted that the delay in filing the appeal was neither intentional nor deliberate but occurred due to bona fide reasons beyond the control of the assessee. Accordingly, the Ld. AR prayed for condonation of the delay in the interest of justice. The Ld. AR further submitted that since the appeal was dismissed on technical grounds without adjudication on merits, the matter may be restored to the file of the Ld. CIT(A) for adjudication on merits. 5. Per contra, the Learned Departmental Representative (“Ld. DR”) did not raise any serious objection to the condonation of delay in filing the appeal before the Ld. CIT(A). He also fairly submitted that he has no objection if the matter is restored to the file of the Ld. CIT(A) for adjudication of the appeal on merits. 6. We have considered the rival submissions and carefully perused the material available on record. We find that the delay of 96 days in filing the appeal before the Ld. CIT(A) has been duly explained by the assessee by way of an affidavit. The reasons stated by the assessee, namely limited educational qualification, lack of familiarity with electronic communication, non-receipt of the assessment order physically, and immediate action taken upon becoming aware of the assessment order pursuant to the penalty show cause notice dated 19.06.2024, constitute sufficient cause within the meaning of law. It is well settled that while considering a petition for condonation of delay, a liberal approach should be adopted so as to advance substantial Printed from counselvise.com ITA No 1195 of 2025 Malleshwari Naramulla Page 5 of 6 justice, particularly when no mala fide intention or deliberate negligence is attributable to the assessee. In the present case, we find that the delay was bona fide and occurred due to reasonable causes. Accordingly, we condone the delay of 96 days in filing the appeal before the Ld. CIT(A). 7. Since the Ld. CIT(A) has dismissed the appeal on the ground of delay without adjudicating the issues on merits, we deem it appropriate, in the interest of justice, to set aside the impugned order and restore the matter to the file of the Ld. CIT(A) for adjudication of the appeal on merits. The Ld. CIT(A) is directed to adjudicate the appeal afresh in accordance with law after providing adequate opportunity of being heard to the assessee. The assessee shall be at liberty to file all documentary evidence and submissions in support of his claims. At the same time, we direct the assessee to cooperate fully in the remand proceedings and not to seek unnecessary adjournments. 8. In the result, the appeal filed by the assessee is allowed for statistical purposes. Order pronounced in the Open Court on December 2025. (RAVISH SOOD) JUDICIAL MEMBER (MADHUSUDAN SAWDIA) ACCOUNTANT MEMBER Hyderabad, dated December 2025 Vinodan/sps Printed from counselvise.com ITA No 1195 of 2025 Malleshwari Naramulla Page 6 of 6 Copy to: S.No Addresses 1 Smt. MALLESHWARI NARAMULLA 3-28 BHADURPALLY VILLAGE ,BAHADURPALLY POST QUTBULLAPUR MANDAL R R 500043 2 Income Tax Officer Ward 2(1) Hyderabad 500001 3 Pr. CIT - Hyderabad 4 DR, ITAT Hyderabad Benches 5 Guard File By Order Printed from counselvise.com "