LAKSHMI ASSOCIATES ,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-2(2)(1), BENGALURU

This is an appeal filed by the assessee against the order passed by the NFAC, Delhi vide order dated 17/01/2024 in DIN No. ITBA/ NFAC/S/250/2023-24/1059805451(1) for the assessment year 2017-18.

At the outset, we note that there was a delay of 99 days in filing the appeal before the Tribunal. The assessee has filed a condonation petition supported by an affidavit. It was submitted that the managing partner of the firm, who was 73 years old and responsible for handling all legal and tax matters, had fallen ill during the relevant period. A medical certificate was also filed to support this claim. Hence, the learned Authorized Representative (AR) submitted that the delay was not intentional and was solely due to the ill-health of the senior citizen managing partner. Therefore, he requested that the delay be condoned.

On the other hand, the learned Departmental Representative (DR) objected to the condonation. He submitted that the assessee is a partnership firm, and other partners could have taken steps to ensure timely filing of the appeal. He further submitted that the assessee did not appear before the learned CIT(A), showing a negligent approach.

In response, the learned AR fairly admitted that there was no appearance before the learned CIT(A). However, he explained that this was due to the medical condition of the managing partner. He assured that the assessee is now prepared to comply with all proceedings and requested that one more opportunity be granted to present its case before the learned CIT(A).

We have heard the rival submissions of both the parties and carefully considered the materials on record. We find merit in the explanation provided by the assessee regarding the delay. The supporting affidavit and medical certificate substantiate the claim of genuine hardship due to illness. Hence, in the interest of justice, the delay in filing the appeal is hereby condoned.