PREETY KESHRI,DURGAPUR vs. INCOME TAX OFFICER, WARD 2(4), DURGAPUR, DURGAPUR

Brief facts of the case are that, an Assessment Order came to be passed u/s 147 r.w.s. 144 r.w.s. 144Bof the Act on 09.02.2024 by making certain additions. Aggrieved by the Assessment Order dated 09.02.2024, Assessee filed an Appeal before the Ld. CIT(A). The Ld.

None appeared for the Assessee. Considering the issue involved in the present Appeal we deem it fit to decide the Appeal on hearing the Ld. Department's Representative and perused the material available on record.

The Ld. Departmental Representative vehemently submitted that there was no sufficient cause to condone the inordinate delay of 92 days in filing the Appeal before the Ld. CIT(A), therefore, the Ld. CIT(A) has rightly dismissed the first appeal of the Assessee in delay in laches, thus, sought for dismissal of the present Appeal.

We have heard the Department's Representative and perused the material available on record. Aggrieved by the Assessment Order dated 09.02.2024, the Assessee preferred Appeal before the Ld. CIT(A) with a delay of 92 days. As per the Assessee, the cause of the delay was that ‘Due to ongoing medical treatment and health issues associated with age, I was under strict bed rest for a significant period, and also under stringent medication currently. As a layperson, I faced considerable challenges in navigating the technical aspects of the portal. Despite the

It is expected from the Assessee to file the Appeal on time, if the cause for delay is bona- fide and beyond the control of the Assessee, the same can be construed as sufficient cause. The Hon'ble Supreme Court time and again clarified that the delay in filing the Appeal with sufficient cause should be looked into in a liberal way and shall condone the delay. In the landmark decision in Collector, Land & Acquisition vs. Mst. Katiji& Others (1987) 167 ITR 471 (SC), the Hon'ble Supreme Court settled the law that the delay when supported by justifiable reasons, must make way for the cause of substantial justice. Considering the above facts and circumstances, we condone the delay of 92 days in filing the first Appeal before the Ld. CIT(A) and remand the matter to the file of the Ld. CIT(A) with a direction to the Ld. CIT(A) to decide the Appeal afresh on its merits in accordance with law after providing opportunity of being heard to the Assessee.