What did the Tribunal hold?

The ITAT held that the CIT(A) should have taken a lenient view and condoned the delay, as the assessee demonstrated a reasonable cause. The delay was condoned, and the grounds of appeal were restored to the CIT(A) for a decision on merit.

The assessee's appeal before the CIT(A) was dismissed in limine due to a delay of over three months. The assessee claimed the delay was caused by illness, supported by medical certificates.

What were the issues?

Whether the CIT(A) erred in dismissing the appeal on limitation without judicially exercising discretion to condone the delay caused by illness.

Mukesh Chand, Ghaziabad vs ITO | ITAT Delhi 2021

Income Tax Appellate Tribunal, DELHI “SMC-2” BENCH: NEW DELHI

Before: SHRI KUL BHARAT

Hearing: 22.06.2021Pronounced: 30.06.2021

ORDER PER KUL BHARAT, JM :

This appeal filed by the assessee for the assessment year 2009-10 is directed against the order of learned CIT(A), Ghaziabad dated 18.11.2019.

The assessee has raised following grounds of appeal:-

1. “Because, order of ld.CIT(A) is bad in law and is against the facts and circumstances of the case.

2. Because, ld.CIT(Appeals) erred in dismissing the appeal in limine by not condoning delay of little over three months due to illness of assessee duly supported with medical certificates, by rejecting medical certificate with too technical reason and hence discretion not exercised judicially in favour of substantial justice as per the settled law.”

2. At the outset, Ld. Counsel for the assessee submitted that Ld.CIT(A) dismissed the appeal of the assessee on the ground of limitation. Ld. Counsel for the assessee further submitted that the explanation offered by the assessee that he was suffering from medical elements. He further submitted that Ld.CIT(A) ought to have adopted a liberal approach under the facts and circumstances of the present case.

Ld. Counsel for the assessee submitted that under these facts, the assessee was having reasonable cause for filing appeal late by 03 months [90 days]. He further submitted that no prejudice would cause whether it would sub-serve in the interest of justice, if the delay is condoned and the appeal of the assessee should be decided afresh.

Ld. DR opposed these submissions and supported the order of Ld.CIT(A).

I have heard the rival contentions and gone through the material available on record. I am of the considered view that Ld.CIT(A) ought to have taken a lenient view and condoned the delay. The assessee has demonstrated a reasonable cause for the delay of 03 months [90 days]. I, therefore, condone the delay and restore the grounds of appeal to Ld.CIT(A) to decide the same on merit. Thus, grounds raised by the assessee in this appeal are allowed for statistical purposes.

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

Above decision was pronounced on conclusion of Virtual Hearing in the presence of both the parties on 30th June, 2021.

MUKESH CHAND,GHAZIABAD vs. ITO WARD - 1(4), GHAZIABAD

What did the Tribunal hold?

What were the facts?

What were the issues?

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