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Facts
The assessee filed an appeal against an order of the NFAC which dismissed the appeal due to a delay of 97 days. The assessee claimed the delay was due to serious health issues during March to May 2024.
Held
The Tribunal condoned the 97-day delay in filing the appeal, citing bonafide and genuine reasons related to the assessee's health. The matter was restored to the CIT(A) for a fresh decision after affording the assessee an opportunity of hearing.
Key Issues
Whether the delay in filing the appeal before the CIT(A) due to the assessee's health issues is justifiable and should be condoned. Whether the matter should be remanded to the CIT(A) for fresh adjudication.
Sections Cited
147
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, ‘A’ BENCH
(Assessment Year :2016-17) Arun Kodiram Sondkar Vs. Assessing Officer C-Wing, Room No.701 ITO Ward 22(1)(6) Anusuya CHS Mumbai BS Marg, Dadar Mumbai-400 028 PAN/GIR No.AWIPS7143Q (Appellant) .. (Respondent) Assessee by Shri Prakash Waghela Revenue by Shri Aditya M Rai, Sr. DR Date of Hearing 19/06/2025 Date of Pronouncement 26/06/2025 आदेश / O R D E R PER AMIT SHUKLA (J.M): The aforesaid appeal has been filed by the assessee against order dated 16/01/2025 passed by NFAC, Delhi for the quantum of assessment passed u/s.147 for the A.Y.2016-17.
At the outset, ld. Counsel submitted that ld. CIT (A) had dismissed the appeal of the assessee on the ground that appeal was delayed by 97 days. It has been stated that assessee was suffering from serious health issues during the month of March to May 2024, accordingly, appeal could not be filed by the Arun Kodiram Sonkar assessee in time. Thus, in the interest of justice, it has been stated that delay of 97 days should be condoned and matter should be heard afresh by the ld. CIT (A).
Looking to the fact that there was bonafide and genuine reasons for not filing the appeal in time, therefore, the delay of 97 days filed before the ld. CIT (A) is condoned and matter is restored back to the file of the ld. CIT(A) to decide afresh and in accordance with the law after giving due opportunity of hearing to the assessee. Assessee is also directed to co-operate in the proceedings and substantiate his case.
In the result, appeal of the assessee is allowed for statistical purposes. Order pronounced on 26th June, 2025.