Smt. Malleshwari Naramulla Vs ITO (ITAT Hyderabad)
Digital Illiteracy Is Sufficient Cause: ITAT Hyderabad Condones Delay & Restores Appeal
Hyderabad ITAT ‘SMC’ Bench, in Malleshwari Naramulla vs. ITO (ITA No.1195/Hyd/2025, AY 2016-17, order dated 24.12.2025), allowed the assessee’s appeal for statistical purposes by condoning a 96-day delay and restoring the matter to the CIT(A) for adjudication on merits.
The assessee’s appeal before NFAC was dismissed in limine due to delay. Before the Tribunal, the assessee explained—by affidavit—that she was educated only up to 7th standard, not conversant with electronic communication, did not receive the assessment order physically, and became aware of the assessment only upon receipt of a penalty show-cause notice dated 19.06.2024, after which she promptly filed the appeal.
The ITAT held that these reasons constituted “sufficient cause”, emphasizing that a liberal approach must be adopted to advance substantial justice, particularly where there is no mala fide or deliberate negligence. The Revenue did not object to condonation or remand.
Accordingly, the Tribunal condoned the delay, set aside the NFAC order, and directed the CIT(A) to decide the appeal afresh on merits after granting due opportunity, keeping all issues open (including jurisdictional grounds and additions). The assessee was cautioned to cooperate and avoid unnecessary adjournments.
FULL TEXT OF THE ORDER OF ITAT HYDERABAD
