What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal due to sufficient cause. The Tribunal also decided to grant the assessee one more opportunity to be heard by the lower authorities.

The assessee's appeal was filed with a significant delay of 357 days due to personal medical issues and a misunderstanding regarding the filing of the appeal. The assessee also claimed that the CIT(A) order was ex-parte and they could not appear due to justifiable reasons.

What were the issues?

Whether the delay in filing the appeal should be condoned and whether the assessee should be granted a fresh opportunity of hearing before the CIT(A).

Anup Mamanchand Goel vs ITO | ITAT Pune 2019

Income Tax Appellate Tribunal, PUNE BENCH “SMC”, PUNE

Before: SHRI D. KARUNAKARA RAO, AM

For Appellant: Shri Dinesh Gulabani

For Respondent: Shri M. K. Verma

Hearing: 12.02.2019Pronounced: 01.03.2019

PER D. KARUNAKARA RAO, AM : This appeal is filed by the assessee against the order of CIT(A)-13, Pune dated 20.01.2017 for the Assessment Year 2012-13. 2. Deviating from the grounds of appeal, ld. Counsel, at the outset, submitted that the appeal could not be filled in time and the appeal is now filed with the delay of 357 days due to medical problems of the children of the assessee. In this regard, ld. Counsel filed the affidavit. The relevant paras of the said affidavit are extracted hereunder :- “That I do not have child due to which myself and my wife decided to undergo IVF procedure with due consultation with expert doctors in Deenanath Mangeshkar Hospital & Research Centre, Pune and after some time my wife succeeded in conceiving and premature twins were delivered but unfortunately could not be live for long and both the babies died very soon. That complete procedure was done between 2013 to 2015 and furing these years and thereafter due to death of both the babies the life was completely shattered. That the CIT(A) order u/s 250 dt. 20.01.2017 under the Income Tax Act, 1961 was served to Appellant on dt. 18.02.2017 which was received by his brother and due to stressed medical history of the family he tried to handle it on his own and never told me about the dismissal of CIT(A). That delay in filing the appeal is because of a genuine belief of the applicability that our Tax Consultant M/s Nahata & Associates have already filed the matter in appeal. The said delay is not due to my wilful default and as per facts & circumstances in accompanying memorandum of appeal attributing delay may please construe facts & circumstances as “sufficient cause” for condonation of delay.”

Considering the above, I am of the opinion the delay should be condoned and proceed to adjudicate the issue on merits.

On the merits of the addition, ld. Counsel for the assessee submitted that the assessee is an agriculturist and also a Tutor engaged in the business of teaching and conducting tuition classes. The assessee filed the return of income declaring total income of Rs.4,52,252/- and agricultural income of Rs.31,12,200/-. The Assessing Officer, in finalizing the assessment order, assessed the agricultural income of Rs.49,24,750/- as taxable under the head ‘income from other sources’. The CIT(A) confirmed the same, however, there is none to represent before the CIT(A) from the side of the assessee.

Before me, without going to the grounds of appeal, at the outset, ld. Counsel for the assessee brought my attention to the appellate order mentioned that the same is ex-parte order. Further, he mentioned that the assessee could not appear before the CIT(A) for justifiable reasons, therefore, the appeal was adjudicated ex-parte. On these facts, ld. Counsel made a statement at Bar that this time the assessee would make proper representation before the lower authorities and pleaded for grant of one more opportunity of being heard to the assessee.

Considering the above facts as well as objection of the ld. DR for the Revenue, I am of the opinion that the right of filing the appeal is granted by the Statute to the assessee-taxpayers. In this case, the assessee wanted to invoke the said right and paid the appeal fees in this regard conveying his seriousness of pursuing the appeal. Therefore, I am of the opinion that an opportunity should be granted to the assessee under consideration. Accordingly, I remand all the issues raised by the assessee in his appeal to the file of the CIT(A) for fresh adjudication. The CIT(A) shall grant a reasonable opportunity of being heard to the assessee. Accordingly, the grounds raised by the assessee in his appeal are allowed for statistical purposes.

In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced on this 01st day of March, 2019. (D. KARUNAKARA RAO) लेखा सद" / ACCOUNTANT MEMBER पुणे / Pune; "दनांक Dated : 01st March, 2019. Sujeet आदेश क" "ितिलिप अ"ेिषत/Copy of the Order is forwarded to : अपीलाथ" / The Appellant;

""यथ" / The Respondent;

2.3.

The CIT(A)-13, Pune;

The CCIT, Pune; िवभागीय "ितिनिध, आयकर अपीलीय अिधकरण, पुणे “एक-सद"य मामला” /

DR ‘SMC’, ITAT, Pune; गाड" फाईल / Guard file. 6. आदेशानुसार/ BY ORDER, स"यािपत "ित //// Senior Private Secretary आयकर अपीलीय अिधकरण ,पुणे / ITAT, Pune

ANUP MAMANCHAND GOEL,PUNE vs. INCOME-TAX OFFICER, WARD - 9(2), PUNE

What did the Tribunal hold?

What were the facts?

What were the issues?

Which sections of the Income-tax Act were involved?

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