Kripa Ram Vyas vs. ITO, Gwalior

Parties Involved

Facts Summary

The appeal in ITA No. 216/AGR/2025 for AY 2011-12 arises out of the order of the ld. National Faceless Appeal Centre (NFAC), Delhi dated 30.09.2023 against the order of assessment passed u/s 144 r.w.s. 147 of the Income-tax Act, 1961 dated 14.02.2018 by ITO, Ward-1(2), Gwalior. The assessee, Kripa Ram Vyas, a retired pensioner and senior citizen, filed an appeal against the assessment order passed ex parte by the NFAC due to his lack of computer knowledge and unfamiliarity with electronic notices. The assessee contended that both the lower authorities violated the principles of natural justice by not affording him a sufficient opportunity to be heard.…

Legal Issues

• 1. Whether the delay in filing the appeal should be condoned?
• 2. Whether the orders passed by the lower authorities violated the principles of natural justice?

Judgment Outcome

Decided in favour of Assessee.

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