ITAT Restores Appeal After NFAC Rejected Rectification Due to Portal Visibility Error

Arvind Kumar Vs ITO (ITAT Agra) Rectification Rejection Itself Erroneous—CIT(A) Claimed No Pending 154 Application but Still Passed 154 Order; Ex-Parte Order Recalled & Matter Remanded  The Assessee, a farmer operating a potato-belt cold storage facility, appealed against NFAC/JCIT(A)’s order dated 11.04.2025 dismissing his rectification request u/s 154 r.w.s. 250. The earlier appellate order had been passed ex-parte because the Assessee—being technologically unfamiliar—could not access the income-tax portal or respond to online notices. In the original reassessment u/s 147/143(3...