BALAMAHENDRAN ,CHENNAI vs. ITO, NCW-8(1), CHENNAI

This appeal at the instance of the assessee is directed against the order of Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi dated 14.10.2024, passed under section 250 of the Income Tax Act, 1961 (hereinafter called ‘the Act’). The relevant Assessment Year is 2017-18.

There is a delay of 43 days in filing the appeal. The assessee has filed condonation application along with affidavit stating therein the reason for belated filing of this appeal. The reasons stated in the affidavit for belated filing stated is that during the appellate proceedings, the assessee’s father was severely ill and was under hospitalization. As a son, the assessee was taking care of him and in-spite of continuous medical support, the assessee’s father had passed away on 10.10.2024. The assessee was deeply affected and emotionally drained. Therefore the assessee had not checked his e- mail and he is unaware of the notices and order issued by the CIT(A). Only on receipt of demand notice dated 03.02.2025, the assessee checked the e-portal and came to know about the order passed by the CIT(A). Then, immediately the assessee sought assistance from his Chartered Accountant and filed the appeal before the Tribunal, which has resulted in delay of 43 days. On perusal of the aforesaid reason stated, we are of the view that the assessee cannot be faulted for non-filing the appeal on time. There is sufficient reason and no latches can be attributed to the assessee for belated filing of this appeal. 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 CIT(A)’s order is ex- parte, since there was no compliance from the assessee to the three notices issued from the office of the First Appellate Authority.

The Ld.AR submitted that during the appellate proceedings, the assessee was taking care of his father who was severely ill and was under hospitalization and passed away on 10.10.2024. Since the assessee was completely in hospital taking care of his father, he could not check his e-mail and was unaware of the notices issued by the CIT(A). Hene, the assessee could not respond to the notices or appear before CIT(A) during the appellate proceedings. The Ld.AR further submitted that the assessee is unaware of the order passed by the CIT(A) till he receives the demand notice. It was 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 his case, since the order passed by the AO is also best judgment assessment.

The Ld.DR submitted that adequate opportunities were provided from the offices of the AO and the CIT(A) and there is no violation of principles of natural justice. Therefore, it was prayed the appeal of the assessee may be dismissed.

In the result, the appeal filed by the assessee is allowed for statistical purposes. Order pronounced in the open court on 23rd April, 2025 at Chennai.