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Facts
The assessee filed an appeal against the CIT(A) order for AY 2018-2019, but it was delayed by 1155 days before the Tribunal and 134 days before the CIT(A). The delay was caused by the prolonged illness of the staff member handling the assessee's income tax matters, leading the CIT(A) to dismiss the appeal without hearing the merits.
Held
The Tribunal condoned both the delay in filing the appeal before the CIT(A) and the Tribunal, finding the reasons given in the affidavit plausible. It restored the matter to the CIT(A) for fresh adjudication on merits, directing that the assessee be given adequate opportunity of being heard.
Key Issues
Condonation of significant delay in filing appeals; restoration of matter to CIT(A) for fresh adjudication on merits with adequate opportunity of hearing.
Sections Cited
143(1)
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Income Tax Appellate Tribunal, “SMC” BENCH KOLKATA
Before: SHRI GEORGE MATHAN
O R D E R This is an appeal filed by the assessee against the order of the ld. CIT(A), National Faceless Appeal Centre (NFAC), Delhi for the Assessment Year 2018-2019.
Shri Siddharth Agrawal, ld. AR appeared on behalf of the assessee and Shri Mrinmoy Basak, ld. Sr.DR appeared on behalf of the revenue.
The appeal of the assessee is barred by 1155 days. In this regard, the assessee has filed an application for condonation of delay supported with an affidavit stating therein that Sri Bhaskar Chandra Patra, who used to look after the income tax matter of the assessee was suffering from jaundice and remained absent from office of the assessee for a long time and when he joined to office, there was already delay in filing the appeal against the order of the ld. CIT(A) before the Tribunal. The contents of the affidavit are as under :-
4. It was the submission of the ld.AR that the delay may kindly be condoned.
A perusal of the application of the assessee for condonation of delay supported with affidavit, it is found that the reasons given in the affidavit for delay are plausible and not found to be false. Accordingly, the delay in filing the appeal before the Tribunal is condoned and the appeal is admitted for hearing.
During the course of hearing, it was submitted by the ld. AR that the ld. CIT(A) has dismissed the appeal of the assessee on account of delay without providing any sufficient opportunity of being heard to the assessee. It was also the submission of the ld. AR that the delay was on account of ill-health of the staff of the assessee who was looking after the income tax matter of the assessee. It was the prayer that the delay before the ld. CIT(A) may kindly be condoned and the matter may be restored to the file of ld. CIT(A) to decide the issue involved in the appeal afresh so that the assessee could be able to produce all the evidence to substantiate its claim.
In reply, ld Sr. DR did not raise any serious objection in regard to restoration of the issues to the file of ld. CIT(A).
I have considered the rival submissions. A perusal of the impugned order, the ld.CIT(A) has dismissed the appeal of the assessee on account of delay. The ld. AR submitted that the delay before the ld.CIT(A) was on account of ill-health of the staff of the assessee society who was looking after the tax matter. This being so, in the interest of justice, I condone the delay in filing the appeal before the ld. CIT(A) and grant the assessee