Laxman Yadav Yadagolla v. The ITO, Ward-7(1), Hyderabad

Parties Involved

Facts Summary

The assessee, Laxman Yadav Yadagolla, filed an appeal against the order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi, dated 01.09.2025 for the assessment year 2019-20. The assessee had a delay of 31 days in filing the appeal, which was supported by an affidavit explaining that the assessee is not educated to operate a computer and cannot read or write any document. The assessee was unaware of the impugned order passed by the Ld.CIT(A) and only discovered it when an SMS was received from the Department. The assessee filed the appeal immediately but was still delayed by 31 days. The assessee argued that the delay was due to non-communication of the impugned order and that condoning the delay is necessary to prevent gross injustice.…

Legal Issues

• 1. Whether the delay of 31 days in filing the appeal should be condoned?
• 2. Whether the impugned order of the learned Authorities below is opposed to law, weight of evidence, natural justice, probabilities, facts and circumstances of the Appellant's case?
• 3. Whether the learned Commissioner of Income-Tax ought to have given opportunity adhering the principles of natural justice and pass the order on merits rather dismissing the appeal on technical issue?
• 4. Whether the notice issued under clause(d) of section 148A of the Act, was not issued in accordance with the provisions laid down under the said section?
• 5. Whether the impugned Assessment Order has been passed by the Jurisdictional Assessing Officer having no authority to pass such orders?
• 6. Whether the learned Authorities below are justified in making an addition of Rs. 1,13,05,000/-, as undisclosed short term capital gain?

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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