SURESH VADDE,BANNERGHATTA S.O, BANGALORE SOUTH vs. INCOME TAX OFFICER WARD 5(3)(4), BANGALORE, BENGALURU, KARNATAKA

Briefly stated facts of the case are assessee filed his return of income for the Assessment Year 2022-23 on 09.07.2022 declaring a total income of

On being aggrieved by the penalty order of the learned AO, assessee carried the matter before the learned CIT(A). The learned CIT(A) observed that assessee has filed appeal with a delay of 9 days. He also observed as not satisfactorily explained the cause of delay and therefore dismissed appeal of the assessee in limine.

On being aggrieved by the order of the learned CIT(A), assessee is in appeal before us by raising various grounds. At the outset, the learned AR submitted that the learned CIT(A) ought to have adjudicated the appeal on merits by condoning the delay of 9 days which was due to medical issues underwent by the assessee. He therefore pleaded that assessee has got a strong case on merits, hence, the matter may be remanded back to the learned CIT(A) for adjudication of grounds on merits.

Per contra, the learned Departmental Representative [in short ‘DR’] relied on the orders of Revenue authorities.

We have heard rival contentions and perused the material available on record. It is admitted fact that assessee ought to have filed an appeal before the learned CIT(A) on or before 27.09.2024 whereas the appeal was filed on 06.10.2024 with a delay of 9 days. While explaining the delay assessee has submitted before the learned CIT(A) that assessee had health issues and could not file the appeal on time which was not intentional. On perusal of the reasons submitted by the assessee before the learned CIT(A), we are of the opinion that assessee was genuinely prevented from filing the appeal within the due date, due to unforeseen health issues and circumstances were beyond assessee’s control. In the interest of justice, considering the huge penalty, we are of the opinion that delay of 9 days deserves to be condoned and we hereby direct the learned CIT(A) to condone the delay of 9 days and adjudicate the grounds raised by the assessee on merits. The learned CIT(A) shall also provide reasonable opportunity of being heard to the assessee. The assessee is directed to participate in remand proceedings without seeking adjournments. Thus, the grounds raised by the assessee is allowed for statistical purposes.

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