HINA KAUSER,BANGALORE vs. INCOME TAX OFFICER, WARD-1(2)(5), BANGALORE
Income Tax Appellate Tribunal, ‘A’ BENCH : BANGALORE
Before: SHRI WASEEM AHMED & SHRI SOUNDARARAJAN K.Assessment Year : 2017-18
PER SOUNDARARAJAN K., JUDICIAL MEMBER
This is an appeal filed by the assessee challenging the order of NFAC,
Delhi dated 26/07/2024 in respect of the A.Y. 2017-18. 2. The assessee filed her return of income and the case was selected for limited scrutiny about the cash deposited during the year and the cash withdrawals. The assessee had not responded to the notices issued u/s.
142(1) and therefore the AO had added the unexplained money in the bank accounts as income. As against the said order, the assessee filed an appeal before the Ld.CIT(A). The assessee filed the appeal with a delay of more than Page 2 of 4
3 years and filed an application to condone the said delay. In the said application, the assessee stated that the assessee could not file the appeal in time because of the covid pandemic. The assessee further submitted that his close family members suffered chronic illness and one of them requires liver transplant and therefore the assessee was under mental pressure and therefore the assessee had not viewed the order and filed the appeal in time and prayed to condone the said delay. The Ld.CIT(A) had dismissed the appeal by not condoning the said delay. Therefore the present appeal has been filed before this Tribunal.
At the time of hearing, the Ld.AR submitted that the assessee had not received the hearing notices and therefore the necessary medical records could not be furnished before the Ld.CIT(A) and prayed an opportunity to furnish the documents before the Ld.CIT(A).
The Ld.DR prayed to confirm the order of the Ld.CIT(A) since the delay was not properly explained.
We have heard the arguments of both sides and perused the materials available on record.
We have perused the assessment order which is dated 18/11/2019. Subsequent to passing of the order, in the month of March, 2020 because of the Covid19 pandemic, the Government had imposed a total lockdown. The Hon’ble Supreme Court had also directed to exclude the above said period for calculating the period of limitation. If that has been considered, the appeal by the assessee before the Ld.CIT(A) could not be much delay and the delay is within the reasonable period. The assessee had filed submissions that because of the ill health of the members of the family, he has not appeared and produced any medical records before the Ld.CIT(A) and therefore the Ld.CIT(A), having no other way, had dismissed the appeal on the ground of limitation.
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7. By taking into consideration the entire facts and circumstances and also considering the Covid19 pandemic and the Hon’ble Supreme Court’s suomoto order, in the interest of justice, we are of the view that one more opportunity may be granted to the assessee to explain the delay with documents before the Ld.CIT(A). The assessee is also directed to file a detailed application to condone the said delay and thereafter the Ld.CIT(A) is directed to consider the said application and the documents filed by the assessee and thereafter decide the delay in filing the appeal before him.
While considering the said application, the Ld.CIT(A) may also consider the genuine hardships faced by the assessee because of the Covid19 and excluding the period for the purpose of calculating the delay, as directed by the Hon’ble Supreme Court.
We, therefore, set aside the order of the Ld.CIT(A) and remit this issue to his file for considering the delay condonation application afresh after receiving a fresh application and the documents in support of the said delay and thereafter decide the said application in accordance with law, after hearing the assessee.
In the result, the appeal filed by the assessee is allowed for statistical purposes.
Order pronounced in the open court on 28th August, 2025. (WASEEM AHMED) (SOUNDARARAJAN K.)
Accountant Member
Judicial Member
Bangalore,
Dated, the 28th August, 2025. /MS /
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Copy to:
1. Appellant
Respondent 3. CIT
DR, ITAT, Bangalore
Guard file
CIT(A)
By order