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Facts
The assessee's appeals were dismissed by the First Appellate Authority (FAA) in limine due to a delay of 838 and 538 days for assessment years 2014-15 and 2015-16, respectively. The assessee had not filed a condonation petition, citing health issues of the deceased assessee and her legal heir as reasons for the delay.
Held
The Tribunal held that in the interest of justice and equity, the matter should be restored to the FAA. The assessee is directed to file a condonation application with evidence, and if satisfied, the FAA should consider the issue on merits.
Key Issues
Whether the delay in filing the appeals before the FAA should be condoned based on the stated health issues of the deceased assessee and her legal heir.
Sections Cited
250
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Income Tax Appellate Tribunal, ‘C’ BENCH, CHENNAI
Before: SHRI GEORGE GEORGE K & SHRI INTURI RAMA RAO
आदेश/ O R D E R PER GEORGE GEORGE K, VICE PRESIDENT: These appeals filed by the assessee are directed against two orders of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi, both dated 05.08.2025 passed under section 250 of the Income Tax Act, 1961 (hereinafter & 2965/Chny/2025 :- 2 -: called ‘the Act’). The relevant Assessment Years are 2014-15 & 2015-16.
At the very outset, we notice that First Appellate Authority (FAA) had dismissed the appeals of the assessee in limine without adjudicating on merits. The FAA held that there is delay of 838 days & 538 days in filing the appeal for assessment years 2014-15 & 2015-16 before him and the assessee has not filed any petition for condonation of delay. In Form 35, assessee has stated the reasons for delay in filing the appeals before FAA was that due to health issues, he was unaware about the completion of proceedings and also time took for registering as legal heir. The FAA held that there is no sufficient cause and also proper explanation and reason and hence, dismissed the appeals in limine without condoning the delay in filing the appeals.
The Ld.AR submitted that the assessee had expired in 2017 and the legal heir of the assessee i.e., assessee’s husband was also suffering from health issues and was not aware of the assessment order being passed in the case of his deceased wife. The Ld.AR submitted that the assessee’s husband was having serious medical issues during the relevant period which prevented him to file the appeals on time before the FAA. Therefore, it was submitted that & 2965/Chny/2025 :- 3 -: the matter may be restored to the file of the FAA so that the legal heir of the assessee can produce the necessary medical certificate which was omitted to be produced in support of his claim.
The ld.DR was duly heard.
We have heard rival submissions and perused the material on record. The appeals filed by the assessee have been dismissed by the FAA in limine without condoning the delay of 838 days & 538 days in assessment year 2014-15 & 2015-16 respectively. Admittedly, the assessee had not filed the condonation petition. The Ld.AR for the assessee submitted that the matter may be restored to the file of the FAA so that the legal heir of the assessee can produce the necessary medical certificate in support of his claim that he was suffering from health issues at the relevant period, which prevented him in filing the appeals on time. In the interest of justice and equity, we are of the view that the matter needs to be restored back to the files of the FAA. Accordingly, we restore the matter to the files of the FAA. The assessee is directed to file a condonation application stating the reasons for delay along with necessary evidence before the FAA. If the FAA is satisfied with the reasons given for condonation of delay, he shall consider the & 2965/Chny/2025 :- 4 -: issue on merits. The FAA shall afford a reasonable opportunity of hearing to the assessee before a decision is taken in this matter. It is ordered accordingly.
In the result, both the appeals filed by the assessee are allowed for statistical purposes.
Order pronounced in the open court on 16th December, 2025 at Chennai.