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.
