Dhiraj Singh Vs ITO (ITAT Indore)
The appeal was filed by the assessee under section 253 of the Income-tax Act, 1961 against the order dated 16.09.2025 passed by the Ld. CIT(A) under section 250 for Assessment Year 2015-16. The assessment had been completed under section 147 read with sections 144/144B, determining total income at Rs. 1,31,22,400/- and making an addition of Rs. 1,31,22,400/- under section 69A, as the assessee was a non-filer.
The first appeal was dismissed by the CIT(A), principally on the ground that there was a delay of 163 days in filing the appeal and that no satisfactory explanation or supporting material had been furnished on merits. Before the Tribunal, the assessee relied upon an affidavit dated 29.06.2026 and explained that he was a rural farmer, illiterate, unfamiliar with computers, technology and income-tax law, and that notices issued to his tax return preparer were not communicated to him.
It was also stated that difficulties concerning PAN-Aadhaar linkage due to a spelling defect contributed to the delay. The Tribunal observed that both the assessment order under section 144 and the impugned appellate order had not adjudicated the matter on merits. Considering the circumstances and the requirement that the assessee’s total income be computed and assessed on real-time basis in accordance with law after following due process, the Tribunal condoned the delay, set aside the impugned order and remanded the matter to the Assessing Officer for fresh adjudication on merits.
