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Facts
The assessee filed an appeal against an order passed by the NFAC, Delhi. There was a significant delay in filing the appeal, and the assessee had also not appeared before the lower authorities.
Held
The Tribunal condoned the delay in filing the appeal due to the assessee's health issues, as supported by medical reports. The Tribunal set aside the issue to the Assessing Officer for fresh adjudication.
Key Issues
Whether the delay in filing the appeal and non-appearance before lower authorities can be condoned due to health reasons, and if the matter should be set aside for fresh adjudication.
Sections Cited
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Income Tax Appellate Tribunal, ‘B’ BENCH: BANGALORE
Before: SHRI WASEEM AHMED & SHRI PRAKASH CHAND YADAV
PER WASEE M AHMED, ACCOUNTANT MEMBER:
This is an appeal filed by the assessee against the order passed by the NFAC, Delhi dated 27/02/2024 vide DIN No. ITBA/NFAC/S/250/2023-24/1061592238(1) for the assessment year 2014-15.
At the outset, it was noted that there is a delay of 283 days in filing the appeal by the assessee before us. The assessee has filed a condonation petition for the delay. Additionally, it was observed that there was no representation by the assessee either before the AO or the learned CIT(A).
At the time of the hearing, the learned counsel for the assessee submitted that the assessee had been suffering from various illnesses and provided medical reports in support of his contention. According to the learned AR, the delayed filing of the appeal before the ITAT and the non-appearance before the lower authorities were attributable to the health condition of the assessee. He further submitted that he now undertakes the responsibility to ensure necessary compliance by the assessee in all future proceedings. Accordingly, the learned AR pleaded for the condonation of the delay in filing the appeal before the ITAT and requested that the issue be set aside to the file of the AO for fresh adjudication as per the provisions of the law.
On the other hand, the learned DR, after considering the reasons for the delay in filing the appeal before the ITAT and the non- appearance of the assessee before the lower authorities, did not raise any serious objection if the appeal was set aside to the file of the AO for fresh adjudication as per the provisions of the law.
We have heard the rival contentions of both parties and perused the materials available on record. From the preceding discussion, we note that the delay in filing the appeal and the non-appearance before the lower authorities were attributable to the health condition of the assessee, as evident from the medical reports submitted. Furthermore, since the learned AR has now undertaken the responsibility to ensure the necessary compliance by the assessee in all further proceedings, we . exercise our power and admit the appeal of the assessee after condoning the delay in filing the appeal.
5.1 Since the assessment in question has been framed in the absence of the assessee, we are inclined to set aside the issue to the file of the AO for fresh adjudication as per the provisions of the law. The assessee is directed to ensure necessary compliance during the proceedings before the AO and should not seek any adjournment without reasonable cause. The revenue is also directed to consider the submissions of the assessee afresh and adjudicate the issue as per the provisions of the law.
5.2 At the time of the hearing, the learned counsel appearing on behalf of the assessee also furnished an email ID for future correspondence, if required, which is provided below: aliever97@gmail.com 5.3 The AO is accordingly directed to make necessary correspondence, if required, using the email ID given above. Hence, the ground of appeal of the assessee is hereby allowed for the statistical purposes.