IN THE INCOME TAX APPELLATE TRIBUNAL AGRA BENCH ‘SMC’: AGRA BEFORE SHRI SUNIL KUMAR SINGH, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No.146/AGR/2025 (ASSESSMENT YEAR: 2018-19)

Income Tax Officer, ABC Paper Products Ward-1(1)(3), 44, Mahaveer Market, Vs. Agra. Chhipitola, Uttar Pradesh-282001 PAN-ABEFA5459J (Appellant) (Respondent) Assessee by Shri Rajendra Sharma, Adv. and Manuj Sharma, Adv.

Department by Shri Shailendra Srivastava. Sr. DR Date of Hearing 19/05/2025 Date of Pronouncement 24/06/2025

O R D E R

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PER MANISH AGARWAL, AM:

This is an appeal filed by the assessee against the order of the Learned Commissioner of Income Tax (Appeals), [CIT(A) in short] National Faceless Appeal Centre (NFAC) in appeal No. NFAC/2017- 18/10084430 dated 22.05.2024 passed u/s 250 of the Income Tax Act, 1961 (‘the Act’ for short) arising out of the order passed u/s

143(3) of the Act dated 10.03.2021.

2. From the perusal of the record, it is found that the appeal is filed delay by 239 days. With respect to the delay an affidavit is filed by the assessee along with separate application for condonation of delay wherein it is stated that no intimation was received about the uploading of order on the e-filing portal not the same was served upon the assessee or the person authorized therefore, the assessee was not aware of passing of the appellate order. It is further submitted that delay is not intentional as assessee never received any intimation on the email given in Form 35 and when it was enquired in e-filing portal, the fact of passing of order was come to the notice of the assessee. Thereafter immediately assessee rushed up and filed the appeal. Under these circumstances, it is requested that the delay be condoned as the assessee has sufficient cause for such delay.

3. After perusing the facts, we find that the appellate order was passed on 22.05.2024 and the same was uploaded on the very same day through e-portal of the Department, however, as the assessee did not receive any messages or email intimation about the passing of such order, therefore, the same skipped the attention of the assessee. By filing the appeal delayed, the assessee would not gain anything and there is no malafide imputable to the assessee. It must be remembered that in every case of delay there can be some lapse of the litigant concerned. That alone is not enough to turn down the plea and to shut the doors against him. If the explanation does not smack of mala fide or it is not put-forth as a part of dilatory strategy, the Courts must utmost consideration to such litigant. Considering the overall facts and circumstances of the case and in larger interest of justice, we are of the opinion that appeal deserves to be admitted. Therefore, we condone the delay in filing the appeal and proceed to decide the appeal of the assessee on merits.

4. Brief facts of the case are that assessee is a partnership firm. The return of income for the year under appeal was filed declaring total income at ‘Nil’ and assessee has declared net agricultural income of Rs.49,50,000/- which was claimed as exempt u/s 10(37) of the Act, being compensation received from NHAI on compulsory acquisition of its land. The case of the assessee was selected for ‘limited scrutiny’ for reason “Large agricultural income in comparison to total income”. The AO treating the compensation as capital receipt and completed the assessment u/s 143(3), vide order dated 10.03.2021 wherein the addition of Rs.49,50,000/- was made as capital gain in the hands of the assessee.

5. Against such order the assessee filed an appeal before the Ld. CIT(A) who vide impugned order dated 22.05.2024 has dismissed the appeal of the assessee, thus, the assessee is in appeal before the Tribunal. The assessee has taken the following grounds of appeal:-

“1. That the order passed by the National Faceless Appeal Centre dated 22.05.2024 is not in accordance with the provisions of section 250(6) of the Income Tax Act, same is liable