KALAVATHY NAGARAJAN,TIRUVARUR vs. ACIT, CIRCLE-2(1), TRICHY

This appeal filed by the assessee is directed against the order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi, dated 13.09.2025 passed under section 250 of the Income Tax Act, 1961 (hereinafter called ‘the Act’). The relevant Assessment Year is 2019-20.

At the very outset, we notice that First Appellate Authority (FAA) had dismissed the appeal of the assessee in limine without adjudicating

On perusing the order of FAA, we noted that the assessee had not filed application for condonation of delay before the FAA along with the appeal but in Form 35 stated the reasons for seeking condonation of delay. The FAA had issued various notices and letters asking the assessee to furnish the reasons for condonation of delay with supporting evidences. The assessee had filed a letter stating the reasons for delay along with evidences. The reasons stated by the assessee was that (i) despite providing the required documents to her consultant for filing of appeal, he failed to file the appeal within the prescribed time and (ii) due to her health issues. The assessee has submitted medical report in support of her claim. However, the FAA dismissed the appeal of the assessee stating that the assessee has not furnished any details with regard to the conduct of her authorized representative resulting in delay in filing the appeal and regarding her health issues, the FAA stated that medical reports do not support the claim of the assessee since it was taken much prior to the assessment proceedings and therefore not relevant. Accordingly, the FAA held that there is no sufficient cause for condoning the inordinate delay of 261 days and dismissed the appeal of the assessee.

The Ld.DR supported the order of the FAA.

We have heard rival submissions and perused the material available on record. The Ld.AR submitted that the medical reports furnished by the assessee is to establish her damaged health conditions, which is continuous, with occasional recovery and setback. We are of our view, the reason cited by assessee in its petition before FAA seems quite reasonable and hence, we condone the delay in filing the appeal before FAA. The Ld.AR submitted that the assessee had AO proposing addition. We strongly deprecate the nonchalant attitude of the assessee in not responding to the notices. However, in the interest of justice and fair play, we of the view that the matter ought to be restored to the files of the AO. Accordingly, the matter is remitted to the files of the AO for fresh adjudication. The AO shall afford reasonable opportunity of hearing to the assessee. The assessee is directed to furnish the required details and co-operate with the Revenue and shall not seek unnecessary adjournment. It is ordered accordingly

In the result, the appeal filed by the assessee is allowed for statistical purposes.