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

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. :- 3 -: 3. The Ld.AR before us submitted that the assessee was suffering from continuous health issues during the relevant period. The assessee has submitted the medical report along with the condonation petition before the FAA, which was rejected by the FAA stating that the reports are much prior to the assessment proceedings. The Ld.AR stated that the assessee submitted the medical reports during the period 27.07.2019 to 10.01.2024 to establish her damaged health conditions which continue till date, with occasional recovery and setback. The Ld.AR further submitted that due to assessee’s health issues, the assessee partially responded to the notices issued by the AO and however to the final show-cause notice issued proposing the additions, the assessee omitted to file her reply. Therefore, the Ld.AR prayed for one last opportunity to represent the assessee’s case before the AO, to file all the details.

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 :- 4 -: failed to file her reply to the final show-cause notice issued by the 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.

Ĥ×यथȸ/Respondent 3. आयकर आयुÈत /CIT, Madurai 4. ͪवभागीय ĤǓतǓनͬध/DR

गाड[ फाईल/GF.