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ITAT Restores Appeal After NFAC Rejected Rectification Due to Portal Visibility Error
Case Law Details
- Case Name
- Arvind Kumar Vs ITO (ITAT Agra)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2010-11
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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...
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