MR. BHAGWAN DAS,SAMBHAL V. ITO -2(5), CHANDAUSI

ITA 161/DEL/2025

AI Insights

The case involves Mr. Bhagwan Das, a farmer and illiterate resident of a remote village in Moradabad District, Uttar Pradesh, who appealed against the order of the Commissioner of Income Tax (Appeals) for the assessment year 2018-19. The CIT(A) had dismissed his appeal due to a delay of 175 days in filing, which Mr. Das attributed to his lack of awareness of tax laws and procedures. The Tribunal found that the assessee's illiteracy and remote location contributed to the delay and that the CIT(A) had not properly considered these factors. Consequently, the Tribunal condoned the delay and restored the matter to the AO for a fresh assessment.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 791653 (ITAT-DELHI)
• Duration Of Justice: 11 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-12-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2018-2019
• Appeal Filed On: 09-01-2025
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AJAY KUMAR ARORA
• Assessee Lawyers: MAYANK PATAWARI
• Keywords: Condonation of delay

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘A’: NEW DELHI BEFORE SHRI C.N. PRASAD, JUDICIAL MEMBER & SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA No.161/Del/2025 [Assessment Year: 2018-19] Mr. Bhagwan Das, Vill. & PO Kaithal, Tehsil Chandausi Distt. Sambhal -244412 Uttar Pradesh PAN No. DNQPD8313H Vs. ITO Ward-2(5) Chandausi Uttar Pradesh Appellant Respondent Assessee by Sh. Mayank Patawari, Advocate Sh. Akash Ojha, Advocate Revenue by Sh. Ajay Kumar Arora, Sr. DR Date of Hearing 25.09.2025 Date of Pronouncement 12.12.2025 ORDER PER C.N. PRASAD, JM, This appeal filed by the assessee is preferred against the order of the Commissioner of Income Tax (Appeals)/NFAC, Delhi [herein after referred as “CIT(A)”] dated 11.11.2024 for the A.Y. 2018-19 in dismissing the appeal of the assessee without condoning the delay. Printed from counselvise.com Page | 2 2. The Ld. Counsel for the assessee at the outset stated that the assessee is a farmer and illiterate and he is not aware of the tax laws and, therefore, the appeal was filed with the delay of 175 days before the Ld. CIT(A) who did not condone the delay. 3. The Ld. Counsel for the assessee stated that the delay in filing the appeal be condoned. 4. Heard rival contentions. We observe that assessee before the Ld. CIT(A) filed petition for condonation of delay which is as under :- Printed from counselvise.com Page | 3 5. However, the Ld.CIT(A) did not condone the delay in filing the appeal by stating that assessee has not explained the reason for delay properly. 6. We observed that the assessee lives in remote village in Moradabad District and he is an illiterate and not aware of any technicalities of Income Tax portal and its procedure. It is also not known whether the AO has physically served the order on the assessee, as the assessee has stated that the order is not served physically. It is the case of the assessee that when the notices issued for recovery of demand he come to know about the order and took steps for filing the appeal in time. The assessee is living in remote area and this fact is not in doubt. Assessee is a farmer are not known the technicalities of tax portal and its procedures. Thus, there is no justification in rejecting the delay condonation petition. Therefore, we condone the delay in filing the appeal before the Ld. CIT(A) and restore the issue in appeal to the file of the AO since the assessment was made u/s.144 of the Act. We make it clear that the assessee shall cooperate with the proceedings before the AO and the AO shall decide the issue afresh in accordance with law after providing adequate opportunity to the assessee. 7. In the result, the appeal of the assessee is allowed for statistical purposes. Printed from counselvise.com Page | 4 Order pronounced in the open court on 12.12.2025. Sd/- Sd/- /- [M. BALAGANESH] [C.N. PRASAD] ACCOUTNANT MEMBER JUDICIAL MEMBER Dated:12.12.2025 NEHA , Sr.P.S.* Copy forwarded to: 1. Appellant 2. Respondent 3. PCIT 4. CIT(A) 5. DR Asst. Registrar, ITAT New Delhi Printed from counselvise.com "