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Facts
The assessee filed an appeal with a delay of 1 day before the Tribunal. The First Appellate Authority (FAA) had dismissed the assessee's appeal in limine due to a 143-day delay, without adjudicating on merits, as the assessee, a senior citizen with medical issues, could not provide timely evidence.
Held
The Tribunal condoned the 1-day delay in filing the appeal before it, finding sufficient reason. The Tribunal also noted that the FAA should have given the assessee an opportunity to provide evidence for the delay before dismissing the appeal in limine.
Key Issues
Whether the FAA was justified in dismissing the appeal in limine without providing an opportunity to the assessee to explain the delay and submit evidence.
Sections Cited
250
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, ‘A’ BENCH, CHENNAI
Before: SHRI GEORGE GEORGE KAND SHRI S.R. RAGHUNATHA
आदेश /O R D E R
PER GEORGE GEORGE K, VICE PRESIDENT:
This appeal filed at the instance of the assessee is directed against the order of Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi dated 16.01.2025, passed under section 250 of the Income Tax Act, 1961 (hereinafter called ‘the Act’). The relevant Assessment Year is 2018-19.
2. There is a delay of 1 day in filing the appeal. The assessee has filed petition for condonation of delay. On perusal of the same, we find there is sufficient reason for delay in filing this appeal before the Tribunal. Hence, we condone the delay in filing the appeal and proceed to dispose off the appeal on merits.
At the very outset, we notice that the First Appellate Authority (FAA) had dismissed the appeal of the assessee in limine without adjudicating on merits. The FAA held that there is a delay of 143 days in filing the appeal before him and there is no reasonable cause for condoning the same.
On perusing the order of the FAA, we noted that the assessee had filed application for condonation of delay before the FAA stating the reason that the assessee was hospitalized and has undergone medical treatment. Due to continuous medical treatment, the assessee was unable to carry out any other regular activities. However, the FAA rejected the assessee’s request for condonation of delay by holding that there is no supporting evidence for the illness and in the absence of evidence, it cannot be verified whether the reason cited by the assessee was correct and dismissed the appeal of the assessee.
5. The Ld.AR submitted that the assessee is a senior citizen women aged 63 years having medical issues. The ld.AR submitted that the FAA had dismissed the appeal stating that there is no evidence to verify the reason for delay and rejected the appeal of the assessee. The Ld.AR has now produced the medical certificate towards proof of reason for delay in filing the appeal before the FAA. It was further submitted by the ld.AR that the FAA ought to have provided an opportunity to the assessee to provide evidence for the delay in filing the appeal before him, before dismissing the appeal in limine.
The ld.DR was duly heard.
We have heard rival submission and perused the material on record. 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 the reason cited by assessee in her petition before FAA seems quite reasonable and hence, we condone the delay before FAA and also direct him to admit the issue on merits.
In the result, the appeal filed by the assessee is allowed for statistical purposes.
Order pronounced in the open court on 17th June, 2025 at Chennai.