ANIL TURKHIA,INDORE vs. ACIT-4(1), INDORE

There is delay of about one year in filing the appeals i.e. & 212/Ind/2019 for the assessment year 2013-14 relating to Section 143(3) & 2014-15 relating to Section 144. Learned Counsel for the assessee submitted that the impugned orders were not served on the assessee and as such, the same were downloaded from the website. The assessee met with a severe road accident in Feb. 2016 and faced health related consequential issues thereafter for about two and half years in respect of which medical certificate is also enclosed.

On consideration of rival submissions and material related to delay, we find that for about two and half years, the assessee had bad health and business closure, which caused the delay in filing the appeals. In support of the claim, the assessee has also filed his affidavit.

At the outset of the hearing of these appeals, the ld. counsel for the assessee contended that the Assessing Officer as well as ld. CIT(A) violated the principle of natural justice as no proper, reasonable and meaningful opportunity was provided to the assessee. Ld. CIT(A) passed ex-parte impugned orders. Due to bad health and business closure as narrated above on account of severe accident, the assessee was not in the position to represent the case in appropriate and just manner, therefore, both the Revenue Authorities should have considered this aspect by providing adequate, reasonable and meaningful opportunity. But, both the Revenue Authorities did not afford the same in the required manner. Therefore, it was prayed that the matters may be decided at the end of the Assessing Officer and all the issues involved in the appeals may be restored to the file of the Assessing Officer. On the other hand, ld. Sr. DR relied on the orders of the Revenue Authorities, however, he could not controvert the submission of the learned Counsel for the assessee by bringing any contrary submission/material on record if issues are restored to the file of the Assessing Officer for deciding the appeals afresh.

On consideration of above facts and submissions of both the parties, we find that in the instant appeals, the assessee has filed paper book running into 124 pages, wherein the relevant medical documents in respect of the bad health of the assessee have been annexed, which substantiate the claim of the assessee that the assessee was not in position to represent the case in appropriate and just manner and therefore, in the interest of justice, we are of the view that the issues in the present appeals require reconsideration at the level of the Assessing Officer. Thus, we deem it appropriate to set aside the orders of the Revenue Authorities. The appeals are remanded back to the file of the Assessing Officer with direction to decide the appeals after affording due opportunity of being heard to the assessee as per law and the assessee is also directed to cooperate/appear before the Assessing Officer in this regard. Accordingly, appeals filed by the assessee are allowed for statistical purposes only.