RAJKUMARI,GHAZIABAD V. INCOME TAX OFFICER, GHAZIABAD

ITA 3288/DEL/2025

AI Insights

The case involves appeals by the assessee, Rajkumari, against the orders of the Learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, for the Assessment Year 2015-16. The appeals were initially not admitted due to a delay of 192 days in filing. The assessee, an illiterate agriculturist unfamiliar with the internet and e-portal of the income tax department, claimed that she was unaware of the proceedings and notices issued by the CIT(A), which were uploaded on the department's portal. The Tribunal, considering the assessee's lack of education and technological knowledge, decided to condone the delay and remit the case back to the AO for a de novo decision, emphasizing the need for a fair opportunity for the assessee to be heard.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 777309 (ITAT-DELHI)
• Duration Of Justice: 4 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-09-2025
• Order Result: Allowed
• Bench Allotted: E
• Assessment Year: 2015-2016
• Appeal Filed On: 19-05-2025
• Court: TRIBUNAL
• Department Lawyers: DHEERAJ KUMAR JAIN
• Assessee Lawyers: SUMIT GUPTA
• Keywords: Opportunity of being heard

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’: NEW DELHI BEFORE SHRI SUDHIR KUMAR, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No.3288/Del/2025 (ASSESSMENT YEAR 2015-16) ITA No.3289/Del/2025 (ASSESSMENT YEAR 2015-16) Rajkumari C/o Sanjeev Anand & Associates, 136, Nayyug Market, Ghaziabad-201001 Uttar Pradesh. PAN-BJFPR8861K Vs. Income Tax Officer, War 2(2)(2), Chungi, Ghaziabad-201002. (Appellant) (Respondent) Assessee by Shri Sumit Gupta, FCA Department by Shri Dheeraj Kumar Jain, Sr. DR Date of Hearing 15/09/2025 Date of Pronouncement 19/09/2025 O R D E R PER MANISH AGARWAL, AM: Both these appeals are filed by the assessee against the order of the Learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [CIT(A) in short], for Assessment Year 2015-16. Printed from counselvise.com 2 ITA No.3288 &3289 /Del/2025 Rajkumari vs. ITO 2. From the perusal of the appellate order, it is found that Ld. CIT(A) has not admitted the appeal as the appeal was filed delay by 192 days before the Ld. CIT(A). The reasons given by the assessee is that she is illiterate and is not familiar with internet and has no knowledge about e-portal of income tax department. It is claimed by assessee that Ld. CIT(A) issued notices which were not received and they were uploaded at the portal of the Department, however, the assessee was not aware of the proceedings as she is an agriculturist and is not well versed with information technology, therefore, the necessary compliance could not be made either before the AO or before the CIT(A). He thus prayed that the matter may be sent back to the file of the AO for fresh adjudication. 3. Per contra, the Ld. Sr. DR has not objected to the request of the assessee. 4. After considering the arguments, we find that in the instant case, the assessee being not much “Educated” and was grossly unaware of technologically of newly High-Tech “E- Proceedings” including “Faceless Proceedings” and E-mails-working on Portal of computers, therefore, due compliance could not be made before the lower authorities. Under these circumstances, in the interest of justice, delay in filing the appeal is hereby condoned and one more opportunities is given to the assessee and both the appeals are remitted back to the file of the AO with direction to decide the issues denovo afresh after providing reasonable opportunity of being heard to the assessee. The assessee is also directed to participate in Printed from counselvise.com 3 ITA No.3288 &3289 /Del/2025 Rajkumari vs. ITO proceedings before the AO. With these directions, the grounds of assessee are allowed for statistical purposes. 5. In the result, both the appeals of the assessee are allowed for statistical purposes. Order pronounced in the open Court on. 19.09.2025. Sd/- Sd/- - (SUDHIR KUMAR) (MANISH AGARWAL) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 19.09.2025 PK/Ps Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI Printed from counselvise.com "