BALLAPURAM VIJAYABHASKAR,TIRUPATI vs. ITO, WARD-1(4), TIRUPATI

Aggrieved by the order dated 29/12/2022 passed by the learned Commissioner of Income Tax (Appeals)- National Faceless Appeal Centre (NFAC), Delhi (“Ld. CIT(A)”), in the case of Ballapuram Vijayabhaskar (“the assessee”) for the assessment year 2017-18, assessee preferred this appeal.

At the outset, learned AR submitted that the assessment order was passed on 10/12/2019 and the appeal was filed before the learned CIT(A), but with a delay. It is an undisputed fact that the Pandemic ensured in India in March, 2020 and, therefore, the assessee could not file the appeal within the time. Learned CIT(A), however, refused to condone the delay holding that law does not assist those who slip over their rights. Learned CIT(A) further observed that the assessee since failed to furnish the documents in support of his claim, could not substantiate his case and, therefore, the order of the learned Assessing Officer cannot be interfered with.

Learned AR, therefore, submitted that in view of the Pandemic interfering and also due to the medical reasons, in the fitness of things to condone the delay and restore the appeal to the file of learned Assessing Officer since the assessment order was passed under section 144 of the Income Tax Act, 1961 (for short “the Act”). 4. Learned DR vehemently opposed the request of the assessee for condonation of delay in filing the appeal before the learned CIT(A). 5. We have gone through the record in the light of the submissions made on either side. The order of learned CIT(A) reads that the assessee pleaded before the learned CIT(A) that due to ailments and medical reasons, the assessee could not prosecute the case diligently. It is also undeniable fact that the Hon'ble Supreme Court has excluded time limitation in general pertaining to Covid-19 from 15/03/2020 till 28/02/2022. Further, the assessee does not stand to gain by allowing the proceedings to be decided ex parte. 6. Having regard to the facts and circumstances of the case, we set aside the impugned order and restore the matter to the file of learned Assessing Officer for taking a view according to law, after hearing the assessee. We make it clear that it is the last opportunity to the assessee to get the matter disposed of on merits. 7. In the result, appeal of assessee is treated as allowed for statistical purposes.