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Facts
The assessee's appeal is against the order of the CIT(A) which confirmed the AO's ex-parte assessment under Section 144 read with Section 147 of the Act. There was a delay in filing the appeal due to the assessee's medical condition.
Held
The tribunal condoned the delay in filing the appeal considering the assessee's medical condition. The issues were restored to the file of the AO for a fresh decision after providing the assessee an adequate opportunity of being heard.
Key Issues
Whether the ex-parte assessment was justified and whether the delay in filing the appeal should be condoned due to medical unfitness.
Sections Cited
144, 147
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Income Tax Appellate Tribunal, “D” BENCH, MUMBAI
Before: SHRI SAKTIJIT DEY, HON’BLE & SHRI NARENDRA KUMAR BILLAIYA, HON’BLE
Assessee by : Shri Nishit Gandhi & Ms. Adnya Bhandari, A/Rs Revenue by : Shri Ashok Kumar Ambastha, Sr. D/R सुनवाई की तारीख/Date of Hearing : 30/04/2025 घोषणा की तारीख /Date of Pronouncement: 30/04/2025 आदेश/O R D E R
PER NARENDRA KUMAR BILLAIYA, AM:
This appeal by the assessee is preferred against the order of the ld. CIT(A)-53, Mumbai [hereinafter “the ld. CIT(A)”] dated 04/06/2024 pertaining to AY 2016-17.
The sum and substance of the grievance of the assessee is that, the ld. CIT(A) erred in confirming the action of the AO who framed the assessment ex-parte u/s 144 r.w.s. 147 of the Act. 3. There is a delay in filing of the appeal. We have carefully perused the application for condonation of delay. We find that the appellant was medically unfit and could not assist the Counsel which caused the delay in filing the appeal by 208 days. We find that the assessee was admitted for Alcohol and Drug addiction and rehabilitation. Considering the case history of the assessee, the delay is condoned.