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Facts
The assessee filed appeals against the orders of the CIT(A) which dismissed their appeals in limine due to delays of 207 and 316 days. The assessee cited ill health, medication, and unawareness of procedures as reasons for the delay.
Held
The Tribunal condoned the delay in filing the appeals before the CIT(A) and directed the CIT(A) to adjudicate the appeals on merits. The assessee was instructed to substantiate their case with evidence, failing which the CIT(A) could proceed with the disposal.
Key Issues
Whether the delay in filing appeals before the CIT(A) should be condoned on grounds of ill health and lack of awareness of tax procedures.
Sections Cited
147, 144B, 271(1)(c)
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Income Tax Appellate Tribunal, ‘C’ BENCH, CHENNAI
Before: HON’BLE SHRI MANOJ KUMAR AGGARWAL & HON’BLE SHRI MANU KUMAR GIRI
आयकर अपीलीय अिधकरण ‘सी’ �ायपीठ चे�ई म�। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI माननीय �ी मनोज कुमार अ�वाल ,लेखा सद� एवं माननीय �ी मनु कुमार िग�र, �ाियक सद� के सम�। BEFORE HON’BLE SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER AND HON’BLE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER आयकरअपील सं./ & 3286/Chny/2024 (िनधा�रणवष� / Assessment Year: 2012-2013) Nanjappa Gounder Kandasamy, Vs. The Income Tax Officer, No.2/70, Ayyagoundampalayam, Ward 1, Andipalayam Post, Tiruchengode Tiruchengode TK. 637 214. [PAN: ARSPK 5934E] (अपीलाथ�/Appellant) (��यथ�/Respondent) अपीलाथ� क� ओर से/ Appellant by : Shri. T.S. Lakshmi Venkatraman, FCA (By virtual) ��यथ� क� ओर से /Respondent by : Ms. V. Aswathy, JCIT. सुनवाई क� तार�ख/Date of Hearing : 25.02.2025 घोषणा क� तार�ख /Date of Pronouncement : 26.02.2025 आदेश / O R D E R PER MANU KUMAR GIRI (Judicial Member)
These two appeals by the assessee are arising out of different orders of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi in order Nos.ITBA/NFAC/S/250/2024-25/1069691928 (1) and ITBA/NFAC/S/250/2024-25/1069692115 (1) respectively both dated 15.10.2024. The assessment were framed by the Additional /Joint/Deputy /Assistant Commissioner of Income Tax, National Faceless Assessment Centre, Delhi for the assessment year 2017-18 u/s.147 r.w.s.144B and 271 (1) ( c) of the Income Tax Act, 1961 (hereinafter ‘the Act’), vide orders dated 16.09.2021 and 04.01.2022 respectively .
Brief facts of the case are that the appeals were instituted on 22.12.2022 against the assessment orders dated 16.09.2021 and 04.01.2022 passed u/s.147 r.w.s.144B and 271 (1) (c) of the Act by the Assessing Officer (in short 'the AO') for the Assessment Year 2017-18. The assessee further challenged the orders of assessment passed u/s.147 r.w.s.144B of the Act and u/s.271 (1) (c) of the Act before the ld.CIT(A) who dismissed the appeals of the assessee in limine on the ground of delay of 207 days and 316 days in filing appeals. Aggrieved, assessee are in appeal before us.
The ld. Counsel for assessee submitted before us that assessee was not keeping good health and she was on medication and further, she is an illiterate and she was not aware of income tax procedures. Hence, the ld. Counsel requested to condone the delays and remit the appeals back to the ld. CIT(A) for fresh adjudication.
Per contra, the ld. Departmental Representative stated that no lenient view is to be taken in this case and prayed for confirming the orders of the lower authorities.
We heard the rival contentions and perused the material available on record. We are of the considered view that to meet the ends of justice, we condone the delay in filing the appeals before the ld. CIT(A) and direct the ld. CIT(A) to adjudicate the appeals on merits. The assessee is directed to substantiate its case with all evidence, confirmations and documents, if any, forthwith without any fail, failing which ld.CIT(A) shall be at liberty to proceed with the disposal of appeals on merits as per law. The appeals of the assessee is allowed for statistical purpose.
In the result, appeals filed by the assessee are allowed for statistical purpose. Order pronounced in the open court on 26th day of February, 2025.