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Facts
The assessee filed an appeal against the CIT(A)'s order for Assessment Year 2017-2018, which was delayed by 364 days. The assessee sought condonation for the delay, citing medical emergencies. It was also noted that the assessee failed to appear before the CIT(A) and did not cooperate during the assessment proceedings with the Assessing Officer.
Held
The Tribunal condoned the 364-day delay in filing the appeal, finding the reasons provided by the assessee to be plausible. The issues were restored to the CIT(A) for fresh adjudication on merits, with a directive for the assessee to be given an adequate opportunity of being heard and to cooperate in the readjudication proceedings.
Key Issues
Condonation of delay in filing the appeal and non-cooperation by the assessee during assessment and first appeal proceedings, necessitating remand for fresh adjudication.
Sections Cited
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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, dated 28.12.2023, passed for the assessment year 2017-2018.
None appeared on behalf of the assessee and Shri Mrinmay Basak, ld.Sr. DR appeared on behalf of the revenue.
The appeal has been filed on 27.02.2025. The appeal is time barred by 364 days. The assessee has filed condonation petition mentioning that he was unwell and was having certain medical emergencies. As the assessee has filed condonation petition and the reasons provided by the assessee are found to be plausible, therefore, the delay of 364 days in filing the appeal is hereby condoned and the appeal is admitted for hearing.
As it is noticed that the assessee has not represented before the ld. CIT(A). Even the assessee has not cooperated in the assessment proceedings before the Assessing Officer. In such circumstances, in the