ITAT Nagpur Condoned 129-Day Delay for Rural Assessee, Remands Case for De Novo Adjudication

The Income Tax Appellate Tribunal (ITAT), Nagpur bench, recently delivered a notable order emphasizing a liberal and pragmatic approach toward procedural delays. In the case of Renuka Yogesh Shukla Vs ITO, the Tribunal condoned a 129-day delay in filing the first appeal before the Commissioner of Income Tax (Appeals) [CIT(A)], recognizing the genuine hardships faced by an assessee residing in a remote and backward region.

Background of the Dispute

The legal dispute arose during the Assessment Year 2020-21. The assessee had originally declared a returned income of Rs. 3,18,850/-. Subsequently, the tax authorities initiated reassessment proceedings.

On 21.03.2025, the Assessing Officer finalized the assessment order under Section 147 read with Section 144B of the Income Tax Act 1961. During this process, a substantial addition of Rs. 15,17,585/- was made to the returned income. Consequently, the total assessed income was determined at Rs. 18,36,435/-.

Aggrieved by this significant enhancement, the assessee sought to challenge the assessment order by filing an appeal before the National Faceless Appeal Centre (NFAC), Delhi.