LAXMAN KUMAR PATRO,NEW DELHI vs. INCOME TAX OFFICER -WARD 3(1), VISAKHAPATNAM

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

Brief facts emerging from records are that, appeal filed before the Ld. First Appellate Authority against the order passed under section 154 of the Act dated 24.05.2024 has not been adjudicated on merits of the case, by refusing to admit the appeal on the ground of delay in filing the same before the Ld. First Appellate Authority by 28 ( twenty eight ) days. The reasons for the delay as explained by the assessee was that he was travelling abroad when the rectification order u/s 154 , was passed and thereafter the assessee fell seriously ill, in support of which he has failed copy of passport documents and medical prescriptions . Thereafter on returning to India on 15.06.2024 he contacted his counsel, prepared and filed the appeal before the Ld. First Appellate Authority belated by 28 ( twenty eight ) days. The said explanation was not considered to be sufficient by the Ld first appellate authority and as such the Ld CIT(A) has refused to admit the appeal for adjudication on merits by refusing to condone the delay as per the provisions of section 249(3) of the Act, and the appeal has been dismissed without adjudication on merits.

Now the assessee is before the Tribunal on the grounds contained in the memorandum of appeal and in course of hearing the Learned Authorized Representative (for short “Ld.AR”) submitted that since the appeal has not been admitted for hearing before the Ld. First Appellate Authority he prayed for condonation of delay of 28 days on medical grounds and prayed for an opportunity of hearing on merits so that he may explain his case on the legal issues involved therein.

The Ld. Departmental Representative (hereinafter in short “Ld. DR”) relied on the order of the Ld. First Appellate Authority but has no objection if the matter is remanded back to be considered afresh and adjudicated upon on the grounds contained in Form No. 35.

We have heard the rival submissions and considered the materials on record and we find that the assessee was abroad and has arrived India on 15.06.2024 ( as per passport endorsement ) and was under medical treatment, in support of which he has filed documentary evidences. Thereafter the appeal has been filed before the Ld. First Appellate Authority on 21.07.2024 which was belated by 28 days. Considering the medical issues stated , we condone delay of 28 ( twenty eight days), and, in the interest of justice, we remit the matter back to the file of the Ld. First Appellate Authority for admitting the appeal for hearing on the grounds contained in Form No. 35 on merits and we also direct the assessee to file all documentary evidences and submissions in support of his contentions and to fully cooperate in appellate proceedings.

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.

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

In the result, appeal filed by the Assessee is allowed for statistical purposes.