GURPREET SINGH,NEW DELHI vs. INCOME TAX OFFICER, NEW DELHI

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ITA 1873/DEL/2025Status: DisposedITAT Delhi22 August 2025AY 2017-2018Bench: the Hon'ble Income Tax Appellate Tribunal (ITAT). The appeal before the Hon'ble Tribunal was required to be filed within the prescribed time limit as per the provisions of the Income Tax Act, 1961. However, due to unforeseen medical reasons, I could not file the appeal within the prescribed period. The delay in filing the appeal has occurred due to the following medical condition(s):7 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal due to the assessee's serious medical condition and caregiving responsibilities. The appeal was then remitted back to the CIT(A) for proper adjudication, providing the assessee an opportunity to be heard.

What were the facts?

The assessee's appeal was filed late by approximately 434 days. The assessee cited serious personal illness (Black Jaundice) and the need to care for a critically ill father as reasons for the delay. The CIT(A) had adjudicated the appeal ex-parte.

What were the issues?

Whether the delay in filing the appeal should be condoned due to the assessee's medical condition and caregiving duties. Whether the appeal should be remitted back to the CIT(A) for fresh adjudication.

Which sections of the Income-tax Act were involved?

Section 144

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH‘G’: NEW DELHI

For Appellant: CA Rohit Arora
Hearing: 13/08/2025Pronounced: 22/08/2025

The instant appeal filed by the assessee is directed against the order dated 05.01.2024 passed by the National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as ‘the Ld. CIT(A)] arising out of the assessment order dated 30.11.2019 passed by the ITO, Ward-30(4), Delhi under Section 144 of the Income Tax Act, 1961 (hereinafter referred as ‘the Act’) for Assessment Year 2017- 18.

2ITA No.1873/Del/2025 Gurpreet Singh vs. ITO

2.

From the perusal of the record, it is found that the appeal is barred by limitation for almost 434 days, in support of which, application for condonation of delay has been filed by the assessee, the contents whereof is as follows:

3ITA No.1873/Del/2025 Gurpreet Singh vs. ITO

3.

Having regard to the explanation rendered by the assessee who was seriously ill and suffering from Black Jaundice for a considerable time resulted in prolonged hospitalization and incapacitation and also the primary caregiver for his father, who was critically ill, delay in preferring the appeal is condoned.

4.

In fact, for the aforesaid reason, the assessee could not effectively made compliance to the notice issued to him by the 4ITA No.1873/Del/2025 Gurpreet Singh vs. ITO CIT(A) and the appeals stood dismissed. Thus, in order to prevent the miscarriage of justice, we find it fit and proper to grant a further opportunity of being heard to the assessee to represent the case made out by the assessee effectively before the First Appellate Authority. Hence, the appeal is disposed of by remitting the issue to the file of the Ld. CIT(A) for proper adjudication of the same by granting an opportunity of being heard to the assessee and upon considering the evidence on record or any other evidence which the assessee may choose to file at the time of hearing of the appeal. Assessee’s appeal thus, disposed of and allowed for statistical purposes.

5.

In the result, the appeal filed by the assessee is allowed for statistical purposes.

Order pronounced in the open Court on 22.08.2025.

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