RAMAIAH RAMACHANDRA ,TUMKUR vs. INCOME TAX OFFICER, WARD-2, TUMKUR
Before: SHRI NARENDER KUMAR CHOUDHRY & SHRI WASEEM AHMEDAssessment Year: 2017-18
Per : Narender Kumar Choudhry, Judicial Member:
This appeal has been preferred by the Assessee against the order dated 22.09.2023, impugned herein, passed by the National
Faceless Appeal Center (NFAC)/ Ld. Commissioner of Income Tax
(Appeals) (in short Ld. Commissioner) u/s 250 of the Income Tax
Act, 1961 (in short ‘the Act’) for the A.Y. 2017-18. Mr. Ramaiah Ramachandra
2
2. At the outset, we observe that there is a delay of 426 days in filing the instant case, for which the Assessee by filing an application for condonation of delay application, has contended that due to severe health issues the Assessee was facing and therefore he was undergoing treatment for various serious medical issues, which significantly impaired his inability to attend financial and legal obligations, including timely filing of the appeal and thus, the appeal could not be filed within the prescribed period. The Assessee regrets for this delay and, therefore, request the Court to consider the application for condonation of delay. The Assessee committed to comply with all future procedural requirements and will take every step necessary to ensure timely proceedings. On the contrary,
Ld. Sr. Standing Counsel for the Department refuted the claim of the Assessee. Considering the medical condition of the Assessee as contended by the Assessee by filing a condonation petition, we observe that the reasons stated by the Assessee for condoning the delay, prima facie appears to be bonafide, reasonable and unintentional and, therefore, we are inclined to condone the delay.
Thus, delay of 426 days is condoned and the appeal is admitted for adjudication.
Coming to the merits of the case, we observe that in the instant case, the Assessing Officer vide assessment order dated 23.8.2019 u/s.144 of the Act has made the addition of Rs.15,00,000/- as unexplained money u/s.69A of the Act, against which the Assessee being aggrieved though filed first appeal before the Ld. Commissioner, however, despite of affording various opportunities, failed to comply with the notices and/or failed to file any submissions and documents, therefore, in the constrained circumstances, the Ld. Commissioner having left with no option, affirmed the aforesaid addition, by dismissing the appeal of the Assessee. Mr. Ramaiah Ramachandra
We have given thoughtful consideration to the peculiar facts and circumstances of the case and the submission of Ld. Sr. DR. Though the Assessee due to medical issues has committed mistake by not complying with the notices issued by the Ld. Commissioner and filing the relevant documents and/or submissions, however it is fact that the issue involved in this case, also remained to be adjudicated in its right perspective and proper manner. Thus, for proper and just decision of the case and for rendering substantial justice, we are remanding the case to the file of the Ld. Commissioner for deciding the issue afresh, suffice to say by affording reasonable opportunity of hearing to the Assessee subject to cost of Rs.1000/- to be deposited in the Revenue Department under “other heads”.
In the result, the appeal of the Assessee is allowed for statistical purposes.
Order pronounced in the open court on 13.08.2025. (WASEEM AHMED) (NARENDER KUMAR CHOUDHRY)
ACCOUNTANT MEMBER JUDICIAL MEMBER
* Kishore, Sr. P.S.
Copy to: The Appellant
The Respondent
The CIT, Concerned, Bangalore
The DR Concerned Bench
////
By Order
Dy/Asstt.