NANJAPPA GOUNDER KANDASAMY,TIRUCHENGODE vs. ITO, WARD-1, TIRUCHENGODE

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.