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
