DEEPAK RAMESH SHAH,MUMBAI vs. THE DCTI, CENTRAL CIRCLE-5(3), MUMBAI

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ITA 1438/MUM/2025Status: DisposedITAT Mumbai30 April 2025AY 2016-17Bench: SHRI SAKTIJIT DEY, HON'BLE (Vice President), SHRI NARENDRA KUMAR BILLAIYA, HONBLE ACCOUNTANT MEMBER I.T.A. No. 1438/Mum/2025 Assessment Year: 2016-17 Deepak Ramesh Shah 203, A Wing Peninsula Corporate Park Ganpatrao Kadam Marg Lower Parel Mumbai - 400013 [PAN: AJVPS6683H] अपीलार्थी/ (Appellant) Vs The DCIT, Central Circle- 5(3), Mumbai प्रत्यर्थी / (Respondent) Assessee by: Shri Nishit Gandhi, Ms. Adnya Bhandari, A/Rs Revenue by: Shri Ashok Kumar Ambastha, Sr. D/R सुनवाई की तारीख/Date of He1 pages
AI SummaryAllowed

What did the Tribunal hold?

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.

What were the 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.

What were the issues?

Whether the ex-parte assessment was justified and whether the delay in filing the appeal should be condoned due to medical unfitness.

Which sections of the Income-tax Act were involved?

Section 144,Section 147

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “D” BENCH, MUMBAI

Before: SHRI SAKTIJIT DEY, HON’BLE & SHRI NARENDRA KUMAR BILLAIYA, HON’BLE

For Appellant: Shri Nishit Gandhi & Ms. Adnya Bhandari, A/Rs
Hearing: 30/04/2025Pronounced: 30/04/2025

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:

1.

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.

2.

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.

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