NEELAM MEHTANI,AHMEDABAD V. THE ITO, WARD-6(1)(1), AHMEDABAD

ITA 1798/AHD/2025

AI Insights

The case involves Neelam Mehtani, the appellant, who filed appeals against the orders of the CIT(A) for the assessment years 2016-17 and 2018-19. The CIT(A) had dismissed these appeals as barred by limitation, noting a delay of 96 days in filing. The appellant's counsel argued that the delay was unintentional, attributing it to the assessee's lack of familiarity with digital communication and online tax proceedings. The Tribunal found merit in the appellant's request for a fresh hearing, emphasizing the need for justice and fair opportunity to present her case, provided the appellant meets the condition of depositing Rs. 5,000 for each appeal to the Prime Minister's National Relief Fund.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 841560 (ITAT-AHMEDABAD)
• Duration Of Justice: 4 month(s) 30 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-02-2026
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2018-2019
• Appeal Filed On: 25-09-2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RAJIV GARG
• Assessee Lawyers: MANISH J. SHAH
• Keywords: Set aside

Judgement Text

" आयकर अपीलीय अिधकरण, अहमदाबाद \u0011ायपीठ “ए“,अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD \u0015ी संजय गग\u001b, \u0011ाियक सद एवं \u0015ी नरे !साद िस\"ा, लेखा सद क े सम%। ] ] Before Shri Sanjay Garg, Judicial Member And Shri Narendra Prasad Sinha, Accountant Member 1. आयकर अपील सं /ITA No.1797/Ahd/2025 - Asst.Year 2016-17 2. आयकर अपील सं /ITA No.1798/Ahd/2025 – Asst.Year 2018-19 3. आयकर अपील सं /ITA No.1799/Ahd/2025 – Asst.Year 2018-19 1-3. Neelam Mehtani Shree Balaji Wind Park C-1202, 12th Floor Now Vauishavdevi Circle Nr. Nirma University Ahmedabad – 382 421 बनाम/ v/s. 1-3. The ITO Ward-6(1)(1) Vejalpur Ahmedabad – 380 015 \u0010थायी लेखा सं./PAN:AOXPG 1184 N (अपीलाथ'/ Appellant) (!( यथ'/ Respondent) Assessee by : Shri Manish J. Shah, AR Revenue by : Shri Rajiv Garg, Sr.DR सुनवाई की तारीख/Date of Hearing : 26/11/2025 घोषणा की तारीख /Date of Pronouncement: 24/02/2026 आदेश/O R D E R Per Sanjay Garg, Judicial Member: The captioned appeals have been preferred by the assessee against the separate orders of the Learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as ‘CIT(A)’] of even date 04/09/2025 passed u/s.250 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) for Assessment Years (AYs) 2016- 17 & 2018-19. Printed from counselvise.com ITA Nos.1797, 1798 & 1799/Ahd/2025 Neelam Mehtani, vs. ITO Asst. Years : 2016-17 & 2018-19 2 ITA No. 1797/Ahd/2025 & 1798/Ahd/2025 – AYs 2016-17 & 2018-19 respectively 2. These two appeals are against the orders of the Ld. CIT(A) in confirming the additions made by the Assessing Officer relevant to AYs 2016- 17 & 2018-19. 3. At the outset, the Ld. Counsel for the assessee has invited our attention to the impugned orders of the Ld. CIT(A) to show that the Ld. CIT(A) has dismissed the appeals of the assessee holding the same as barred by limitation. The Ld. Counsel for the assessee has submitted that there was a delay of 96 days in filing the appeals before the Ld. CIT(A). He has further submitted that it was explained before the Ld. CIT(A) that a delay in filing the appeals was not intentional, rather the assessee was not conversant with the income-tax proceedings and did not come to the knowledge of the ‘online’ notices sent by the AO as the assessee was not a computer savvy. Therefore, neither the assessee could participate in the assessment proceedings nor the passing of the assessment order came to the knowledge of the assessee, resulting into delay in filing the appeal before the Ld. CIT(A). 4. The Ld. Counsel for the assessee has further drawn our attention to the appeal Form No.35 to submit that even in the appeal Form No.35, the assessee had mentioned that the notices be sent to her in physical form. The assessee had also mentioned her address in appeal Form No.35 for service of notice. However, the Ld. CIT(A) sent the notices ‘online’ which did not come to the notice of the assessee. That the assessee had not consented in the appeal Form No.35 for sending the notices on email. The Ld. CIT(A), therefore, dismissed the appeal(s) of the assessee even without giving proper hearing to the assessee, holding that the same was barred by limitation. The Ld. Counsel for the assessee submitted that assessee has a fair case on merits and the Printed from counselvise.com ITA Nos.1797, 1798 & 1799/Ahd/2025 Neelam Mehtani, vs. ITO Asst. Years : 2016-17 & 2018-19 3 assessee may be given an opportunity to present her case before the Ld. CIT(A). 5. In our view, the interests of justice will be well served, if the assessee be given an opportunity to present her case(s) before the Ld.CIT(A), however, subject to deposit of cost of Rs.5,000/- in each appeal, in the Prime Minister’s National Relief Fund. Both the appeals are restored to the file of ld.CIT(A) for decision afresh, however, subject to furnishing of evidence before the CIT(A) by the assessee of deposit of Rs.5,000/- in each case, to the Prime Minister’s National Relief Fund. 6. With the above observations, ITA Nos.1797 & 1798/Ahd/2025 are treated as allowed for statistical purposes. ITA No.1799/Ahd/2025 7. So far as the penalty levied u/s.271AAC of the Act, in this appeal, is concerned, since we have set aside the impugned orders of the Ld. CIT(A) in the quantum appeal, therefore, the matter relating to penalty appeal proceedings is also restored to the file of Ld. CIT(A) to be decided along with quantum appeals. 8. In the result, all the three appeals of the assessee are treated as allowed for statistical purposes. Order pronounced in the Open Court on 24 /02/2026. Sd/- Sd/- ( Narendra Prasad Sinha ) Accountant Member ( Sanjay Garg ) Judicial Member अहमदाबाद/Ahmedabad, िदनांक/Dated 24/02/2026 टी.सी.नायर, व.िन.स./T.C. NAIR, Sr. PS Printed from counselvise.com ITA Nos.1797, 1798 & 1799/Ahd/2025 Neelam Mehtani, vs. ITO Asst. Years : 2016-17 & 2018-19 4 आदेश की %ितिलिप अ&ेिषत/Copy of the Order forwarded to : 1. अपीलाथ' / The Appellant 2. %(थ' / The Respondent. 3. संबंिधत आयकर आयु* / Concerned CIT 4. आयकर आयु* ) अपील ( / The CIT(A)- 5. िवभागीय %ितिनिध , अिधकरण अपीलीय आयकर , सूरत /AR,ITAT, Surat/Ahmedabad. 6. गाड/ फाईल / Guard file. आदेशानुसार/ BY ORDER, स(ािपत %ित //True Copy// सहायक पंजीकार (Asstt. Registrar) आयकर अपीलीय अिधकरण, ITAT,Surat/Ahmedabad 1. Date of dictation (dictation pad is attached with the file)) : 23.2.2026 2. Date on which the typed draft is placed before the Dictating Member. : 23.2.2026 3. Date on which the approved draft comes to the Sr.P.S./P.S : 4. Date on which the fair order is placed before the Dictating Member for pronouncement. : 5. Date on which fair order placed before Other Member : 6. Date on which the fair order comes back to the Sr.P.S./P.S. : 24.2.2026 7. Date on which the file goes to the Bench Clerk. : 24.2.2026 8. Date on which the file goes to the Head Clerk. : 9. The date on which the file goes to the Assistant Registrar for signature on the order. : 10. Date of Despatch of the Order : Printed from counselvise.com "