Renuka Yogesh Shukla Vs ITO (ITAT Nagpur)
Summary: The ITAT Nagpur considered the assessee’s appeal for A.Y. 2020-21 against the order dated 18.11.2025 passed by the National Faceless Appeal Centre, Delhi, arising from the assessment order dated 21.03.2025 under Section 147 read with Section 144B of the Income Tax Act, 1961. The assessment had added Rs.15,17,585/- to the returned income of Rs.3,18,850/-, resulting in assessed income of Rs.18,36,435/-. The assessee’s appeal before the CIT(A) was delayed by 129 days. The CIT(A) had not condoned the delay. The Tribunal, considering the reasons stated in the condonation application and observing that the assessee was living in a rural and backward area, found that the delay was neither deliberate nor intentional. Relying on Collector, Land Acquisition, Anantnag & Anr. Vs. Mst. Katiji & Ors., reported in (1987) 2 SCC 107, and Inder Singh Vs. State of Madhya Pradesh, judgment dated 21.03.2025 (2025 INSC 382), the Tribunal condoned the delay. Since the CIT(A) had not dealt with the issues on merits, the Tribunal remitted the issues to the CIT(A) for de novo adjudication in accordance with Section 250(6), with reasonable opportunity to the assessee and consideration of documents/evidence to be filed. The assessee was also directed to remain vigilant and comply satisfactorily with hearing notices. The effective grounds were allowed for statistical purposes, and the appeal was accordingly allowed for statistical purposes.
Cases Discussed
- Collector, Land Acquisition, Anantnag & Anr. Vs. Mst. Katiji & Ors., (1987) 2 SCC 107
- Inder Singh Vs. State of Madhya Pradesh, judgment dated 21.03.2025 (2025 INSC 382)
FULL TEXT OF THE ORDER OF ITAT NAGPUR
The captioned appeal at the instance of assessee pertaining to A.Y. 2020-21 is directed against the order dated 18.11.2025 framed by National Faceless Appeal Centre, Delhi (NFAC) arising out of Assessment Order dated 21.03.2025 passed u/s. 147 r.w.s.144B of the Income Tax Act, 1961 (in short ‘the Act’).
2. I have heard the rival contentions and perused the record placed before me. I observe that the assessee is an individual and assessment for A.Y.2020-21 framed on 21.03.2025 making addition of Rs.15,17,585/- to the returned income at Rs.3,18,850/- and income assessed at Rs.18,36,435/-. Thereafter, assessee preferred appeal before ld.CIT(A) but there is a delay of 129 days. The reasons for delay have been provided by the assessee in the application appearing on pages 5 and 6 of the impugned order. Ld.CIT(A) has not condoned the delay. I however considering the reasons mentioned in the application for condonation of delay and also observing that the assessee is living in a rural and backward area find that the delay is neither deliberate nor intentional. Taking liberal approach the placing reliance on the judgments of Hon’ble Apex Court in the case of Collector, Land Acquisition, Anantnag & Anr. Vs. Mst. Katiji & Ors. reported in (1987) 2 SCC 107 and in the case of Inder Singh Vs. State of Madhya Pradesh judgment dated 21.03.2025 (2025 INSC 382) condone the delay in filing the appeal before ld.CIT(A).
3. Since ld.CIT(A) has not dealt with the issues on merit, the issues in the instant appeal deserves to be remitted back to the file of ld.CIT(A) for denovo adjudication. In view thereof, without dwelling into merits of the case, the issues raised in the instant appeal are remitted back to the file of ld.CIT(A) with a direction to adjudicate the appeal of the assessee on merits of the case as contemplated u/s.250(6) of the Act. Needless to mention that ld.CIT(A) in the set aside proceeding shall provide reasonable opportunity to the assessee and consider the documents/evidences to be filed by the assessee. Assessee is also directed to remain vigilant and make satisfactory compliance to the notice(s) of hearing issued by ld.CIT(A) and should refrain from taking adjournments unless otherwise required for reasonable cause. Effective grounds of appeal raised by the assessee are allowed for statistical purposes.
4. In the result, the appeal of the assessee is allowed for statistical purposes.
Order pronounced on this 25th day of March, 2026.
