MUSTHAK AHAMMED ,VIRAJPET V. INCOME TAX OFFICER, WARD-1, MADIKERI

ITA 1117/BANG/2025

AI Insights

The case involves Musthak Ahammed, a 77-year-old illiterate individual, who appealed against an order from the Commissioner of Income Tax (Appeals) at the National Faceless Appeal Centre for the assessment year 2014-15. The appeal was initially filed physically but faced procedural challenges after migrating to a faceless system, leading to an ex parte order without the assessee's knowledge. The Tribunal considered the assessee's age, illiteracy, and lack of family support as reasonable causes for the delay in filing the appeal and decided to condone the delay, emphasizing the need for substantial justice over procedural technicalities.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 842167 (ITAT-BANGALORE)
• Duration Of Justice: 9 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-02-2026
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2014-2015
• Appeal Filed On: 15-05-2025
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SUBRAMANIAN
• Assessee Lawyers: RAVISHANKAR
• Keywords: Condonation of delay; Set aside; Opportunity of being heard; Reasonable cause

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA No.1117/Bang/2025 Assessment Year: 2014-15 Musthak Ahammed, Block No.6, Sunnadha Beedi, Virajpet – 571 218. PAN – BGKPM 3728 A Vs. The Income Tax Officer, Ward 1, Madikeri. APPELLANT RESPONDENT Assessee by : Shri Ravishankar, Advocate Revenue by : Shri Subramanian, JCIT(DR) Date of hearing : 23.02.2026 Date of Pronouncement : 25.02.2026 O R D E R PER WASEEM AHMED, ACCOUNTANT MEMBER: The present appeal filed, at the instance of the assessee, is directed against the order under section 250 of the Income Tax Act (hereafter the Act) by the learned Commissioner of Income Tax (Appeals) (hereafter the learned CIT(A)) at National Faceless Appeal Centre-NFAC, vide order dated 10th August 2023 for A.Y. 2014-15. 2. At the outset, it is noticed that there is a delay of 562 days in filing the appeal by the assessee before us. The assessee has filed a petition for condonation of delay explaining the reasons for the same, which are summarized as under: Printed from counselvise.com ITA No.1117/Bang/2025 Page 2 of 4 . 1. The assessee is 77 years old and illiterate. He was not aware of the provisions of the Income-tax Act. The assessee had no income except from the sale of agricultural land, which he believed to be exempt from tax. 2. The appeal before the learned CIT(A) was filed physically and necessary compliances were also made physically. However, upon migration of the appeal to the National Faceless Appeal Centre (NFAC), the assessee could not keep track of the proceedings. Consequently, the order came to be passed ex parte, without his knowledge. 3. The assessee has been living alone since his wife passed away long ago. His children are living separately due to family disputes. He is dependent upon friends for managing his daily affairs. 4. The assessee was under the bona fide belief that his tax practitioner was looking after the income-tax proceedings. However, due to the migration of the appeal to the faceless regime, proper follow-up could not be maintained. 3. The learned Authorised Representative submitted that there existed reasonable cause for the delay and therefore the same deserves to be condoned. It was further submitted that the assessee shall fully cooperate in the appellate proceedings and prayed that the matter may be restored to the file of the learned CIT(A) for fresh adjudication in accordance with law. 4. On the other hand, the learned Departmental Representative submitted that the assessee had been negligent in pursuing the matter and therefore no lenient view should be taken. Printed from counselvise.com ITA No.1117/Bang/2025 Page 3 of 4 . 5. We have heard the rival submissions of both the parties and perused the materials available on record. It is observed that the assessee had initially filed the appeal physically before the learned CIT(A) and had also made-due compliance. The non-appearance appears to have occurred only after the migration of the appeal to the National Faceless Appeal Centre. Therefore, it cannot be said that the assessee was completely negligent in prosecuting the appeal. His conduct prior to migration reflects vigilance. 5.1 Considering the advanced age of the assessee (77 years), his illiteracy, the fact that he is living alone without family support, and his bona fide belief that his tax practitioner was handling the matter, we are of the view that sufficient cause has been shown for the delay. The circumstances indicate that the assessee was unable to effectively monitor the faceless appellate proceedings. 5.2 Accordingly, taking a lenient view in the interest of substantial justice, the delay of 562 days in filing the appeal is condoned, subject to payment of costs of ₹1,000 (Rupees One Thousand only) to the Income Tax Department under the appropriate head within a reasonable time. 5.3 The impugned order is set aside, and the matter is restored to the file of the learned CIT(A) for fresh adjudication in accordance with law after providing adequate opportunity of being heard to the assessee. The assessee is directed to cooperate in the proceedings and not seek unnecessary adjournments. Hence the ground of appeal of the assessee is hereby allowed for statistical purposes. Printed from counselvise.com ITA No.1117/Bang/2025 Page 4 of 4 . 6. In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced in court on 25th day of February, 2026 Sd/- Sd/- (KESHAV DUBEY) (WASEEM AHMED) Judicial Member Accountant Member Bangalore Dated, 25th February, 2026 / vms / Copy to: 1. The Applicant 2. The Respondent 3. The CIT 4. The CIT(A) 5. The DR, ITAT, Bangalore. 6. Guard file By order Asst. Registrar, ITAT, Bangalore Printed from counselvise.com "