GUNI GOVINDACHETTY ASHOKKUMAR,KRISHNAGIRI vs. ITO, WARD-1,, KRISHNAGIRI
What did the Tribunal hold?
The Tribunal noted the assessee's age and medical background and decided to remit the matter back to the CIT(A) for de novo adjudication, allowing the assessee to present their case.
What were the facts?
The assessee faced an ex-parte assessment order and preferred an appeal before the CIT(A) with a significant delay of 806 days. The assessee cited severe diabetic problems and age as reasons for the delay.
What were the issues?
Whether the delay in filing the appeal was sufficiently justified, and if the CIT(A) erred in dismissing the appeal without condoning the delay, considering the assessee's medical condition.
Which sections of the Income-tax Act were involved?
Section 144,Section 147,Section 69,Section 249(2)(b),Section 249(3)
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, ‘B’ BENCH: CHENNAI
Before: SHRI GEORGE GEORGE K & SHRI S.R. RAGHUNATHA
PER S.R. RAGHUNATHA, A.M: This appeal filed by the assessee is directed against the order passed by the learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi, [hereinafter “CIT(A)”] for the assessment year 2012-13, vide order dated 24.09.2024. 2. There is a delay of 11 days in filing the appeal by the assessee.
The assessee has filed condonation petition/affidavit stating the reasons for delay in fili
The order continues below.
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