NATARAJA RAVICHANDRAN,TIRUNELVELI vs. ITO CIRCLE 1, TIRUNELVELI

This appeal at the instance of the assessee is directed against the order of Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi dated 27.12.2024, passed under section 250 of the Income Tax Act, 1961 (hereinafter called ‘the Act’). The relevant Assessment Year is 2016-17.

At the very outset, we notice that CIT(A) had dismissed the appeal of the assessee in limine without adjudicating on merits. The CIT(A) held that there is a delay of 213 days in filing the appeal before him and there is no reasonable cause for condoning the same.

On perusing the order of Ld.CIT(A), we noted that the assessee had filed application for condonation of delay before the CIT(A) stating the reason that the assessee’s Chartered Accountant’s mother was passed away due to ill health. Therefore, the Chartered Accountant was not in a position to attend any of the income tax matters for a longer period resulting in delay in filing the appeal before the CIT(A). The assessee has also enclosed the death certificate of Chartered Accountant’s mother. However, the Ld.CIT(A) rejected the assessee’s request for condonation and dismissed the appeal of the assessee. In our view, the reason cited by assessee in its petition before CIT(A) seems quite reasonable and hence we condone the delay before CIT(A) and also direct him to admit the issue on merits. Therefore, we set aside the order of CIT(A) and remit the matter back to his file for adjudicating the issue on merits. It is ordered accordingly.