RANGASAMY PADMAVATHI,COIMBATORE vs. ITO, WARD-1(4), TIRUPPUR

This appeal filed at the instance of the assessee is directed against the order of Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi dated 12.02.2025, passed under section 250 of the Income Tax Act, 1961 (hereinafter called ‘the Act’). The relevant Assessment Year is 2013-14.

The Ld.AR for the assessee stated that the reasons for belated filing of appeal before the FAA and non-appearance of assessee during the assessment proceedings and appellate proceedings were that the assessee and her family members were infected by Covid- 19 and assessee’s father was also not well and bed ridden. Subsequently, the assessee’s father passed away in June, 2022. Therefore, the hearing notices sent to the email address of the assessee were not noticed. In support of her contention, the Ld.AR has produced medical certificate and death certificate. Therefore, she prayed in the interest of justice and equity, the issue may be restored to the files of the AO as a last opportunity for proper representation of the case.

We have heard rival submissions and perused the materials on record. On perusing the order of the FAA, we noted that the assessee had filed application for condonation of delay of 135 days. However, the FAA had dismissed the appeal of the assessee in limine without condoning the delay of 143 days. The principle of natural justice requires that notice should be issued to the assessee seeking her explanation why the delay in filing the appeal before him cannot be condoned. The assessee has now produced the medical certificate and death certificate. In view of the above, the reason cited by assessee in her petition before FAA seems quite reasonable and hence, we condone the delay before FAA and set aside the order of the FAA. The proceedings before the AO was ex-parte, since the assessee did not respond to various notices issued. We note that the assessee and her family were infected by Covid-19 during assessment proceedings resulting in non-appearance during the assessment proceedings. Therefore, in the interest of justice and fair play, we are 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

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