Case Law Details
Bhagwan Das Vs ITO (ITAT Delhi)
Illiterate farmer’s 175-day delay deserves leniency: ITAT Delhi condones delay & restores ex-parte assessment
Delhi Tribunal allowed Assessee’s appeal & condoned delay of 175 days in filing appeal before CIT(A)/NFAC. Tribunal noted that Assessee is an illiterate farmer residing in a remote village, not conversant with Income-tax portal or procedures, & had stated that assessment order was not physically served, coming to his knowledge only when recovery notices were issued. Tribunal held that such circumstances constitute sufficient cause, & rejection of condonation petition by CIT(A) was unjustified. Accordingly, Tribunal condoned delay, set aside CIT(A)’s order dismissing appeal in limine, & restored matter to AO since assessment was framed ex-parte u/s 144, with direction to grant adequate opportunity & decide issue afresh in accordance with law. Appeal was allowed for statistical purposes
FULL TEXT OF THE ORDER OF ITAT DELHI
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.
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 :-
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.
Order pronounced in the open court on 12.12.2025.
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