EDALA VISALA,RAJAHMUNDRY vs. INCOME TAX OFFICR, WARD-2(1), RAJAHMUNDRY

The revised grounds of appeal taken by the assessee in Form No. 36 are as follows: -

The assessee has taken above grounds of appeal in his memo of appeal in Form No. 36 , where he has challenged and aggrieved that the appeal before the Ld first appellate authority has been dismissed without admitting the appeal for adjudication on merits , refusing to condone the delay u/s 249(3) , in filing the same before the Ld CIT ( A ) which is belated by 137 days ( One hundred and thirty seven days ) , and in absence of any reasons explaining the delay in form – 35 and in absence of any prayer for condonation enclosed .

Brief facts emerging from records are that on the basis of information available in the ITBA portal ( insight portal ), that the assessee has engaged in financial transactions regarding cash deposits in her Andhra bank account and other transactions of sales and purchase of motor vehicles , proceedings were initiated u/s 148 vide notice dated 31/03/2021, and in absence of compliances to subsequent notices issued the assessment was completed on a total income of Rs.2.20 crores with additions u/s 69A of the Act.

The matter carried in appeal has been dismissed by the Ld CIT ( A ) refusing to admit the appeal for adjudication u/s 249(3) of the Act, on account of delay of 137 ( one hundred and thirty seven days ) in filing the same, in absence of any prayer for condonation being enclosed with the memo of appeal, (where incorrect particulars were reported in column – 14 of form 35) and absence of sufficiency of reasons explaining delay.

Now the assessee is before the tribunal on the grounds contained in Form No. 36 and the main grievance is against the dismissal of the appeal by the Ld. CIT (A) refusing to condone the delay considering medical reasons.

In course of hearing the Ld. AR of the assessee, submitted that the assessee is a senior citizen and was under medical treatment and advised bed rest for four weeks from 22.04.2023 to 01/09/2023 , and in support of her contention she has produced medical papers and has filed an affidavit explaining the delay which is reproduced:

The Ld DR relied on the order of the Ld CIT ( A ) .

We have considered the rival submissions and the medical papers and the affidavit produced before us and we are of the opinion that medical illness of the assessee cannot be denied which has an adverse effect on every individual. Moreover, this appeal has not been adjudicated on merits because of the delay of 137 days in filing the same. We are also of the opinion considering the medical issues put forth, that interest of justice would be best served if the delay in first appeal is condoned and the appeal is admitted for adjudication on merits, and as such we condone the delay in filing the same before the Ld First Appellate Authority, and remand the matter back to the Ld CIT ( A ) for admitting the same and for adjudication on the grounds contained in Form No.35 on merits of the case, after considering all written submissions available in the portal and we also direct the assessee to furnish all supporting documents and explanations and to fully cooperate in appellate proceedings for proper disposal of the same.

The assessee will be allowed proper and reasonable opportunity of being heard and notice to be issued in e-mail ID in the portal and also in e-mail mentioned in Form No.35 and the assessee is also directed to file necessary documentary evidences and submissions before the Ld First Appellate Authority and to fully cooperate in appeal proceedings.

We have not expressed any opinion on merits of the case and all legal issues are left open.

In the result the appeal is allowed for statistical purpose.