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Facts
The assessee filed a batch of five appeals before the ITAT with a delay of 234 days, attributing the delay to severe health issues, including advanced pancreatic cancer and ongoing treatment. Earlier, the Commissioner of Income Tax (Appeals) had also dismissed these appeals due to delay, not being convinced by the reasons provided by the assessee.
Held
The ITAT acknowledged the assessee's serious medical condition, condoned the delay in filing appeals both before the ITAT and the CIT(A), and set aside all five impugned orders. The cases were remanded back to the CIT(A) for fresh adjudication on merits, ensuring the assessee is given an opportunity of being heard.
Key Issues
Whether the delay in filing appeals before the Income Tax Appellate Tribunal and the Commissioner of Income Tax (Appeals) should be condoned due to the assessee's serious health condition and ongoing medical treatment.
Sections Cited
250
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Income Tax Appellate Tribunal, “B” BENCH, KOLKATA
(Assessment Year 2013-2014) Gajanand Agarwal, Singtam, Sikkim Bazar, East Sikkim, Gangtok – 737134 [PAN: AOHPA3717R] …..…...…………….... Appellant vs. Deputy Commissioner of Income Tax, Circle 3(2), Gangtok, Aayakar Bhawan, Bhanupath, Near White Memorial Hall, Gangtok – 737101 .................... Respondent Appearances by: Assessee represented by : Harsh Modi, AR Department represented by : Monalisa Pal Mukherjee, JCIT, Sr. DR Date of concluding the hearing : 25.06.2025 Date of pronouncing the order : 25.06.2025 O R D E R
PER SANJAY AWASTHI, ACCOUNTANT MEMBER
This is a batch of 5 appeals by the same assessee which have inter- connected issues and hence they are being taken up for adjudication A.Y. 2011-12 is being taken as the lead case. The application for condonation the said delay filed for is reproduced as under:
“Most respectfully, the appellant begs to submit as under:-
1. 1. That the Order U/s. 250 of the Income Tax Act, 1961 (here-in-after referred to as 'the Act') which is the subject matter of the instant appeal, was passed on 27/06/2024 by the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre.
2. That the appellant was initially not aware about the passing of the aforesaid order dtd.27/06/2024 passed U/s.250 of the Act, due to appellant's ongoing health conditions and being bedridden. The appellant could not file the instant appeal within the prescribed time limit, as the appellant was diagnosed with advanced stage (last- stage) of pancreatic cancer in March 2024, necessitating hospitalization in Mumbai for chemotherapy, which was a recurring requirement. Subsequently, the appellant remained bedridden and was subsequently taken to Portugal for pancreatic cancer surgery, which was performed on 11/09/2024. The appellant continues to undergo chemotherapy. Due to these severe and ongoing health issues, the appellant and their family members were not able to focus on any matters not related to the appellant's health. As a result, the instant appeal could not be filed within prescribed time limit.
3. That the delay in filing this appeal was not at all deliberate/intentional but due to severe ongoing heath condition of the appellant.
4. In support of the above, various medical documents pertaining to the appellant's treatment beginning from March 2024 to March 2025. are enclosed herewith for your kind perusal:- i. Medical certificate dated 05/03/2024 issued by Surgeon at Kokilaben Dhirubhai Ambani Hospital & Medical Research Institute, Mumbai; ii. Medical certificate dated 20/03/2024 issued by a Medical Oncologist at Sushrut Hospital and Research Centre, Mumbai; iii. Medical documents containing details of treatments undergone by the appellant at Kokilaben Dhirubhai Ambani Hospital & Medical Research Institute, Mumbai during the months of March 2024 and June 2024; iv. Medical documents containing details of treatments undergone by the appellant at Tata Memorial Hospital, Mumbai, from 20/03/2024 to 22/06/2024; v. Medical documents dtd.27/06/2024, 23/07/2024, 12/08/2024 detailing various pre-surgery chemotherapy sessions undergone by the appellant at Lilavati Hospital and Research Centre, Mumbai. vi. Medical documents dated 23/09/2024 pertaining to surgical treatment undergone undertaken in Lisbon, Portugal, & 911/Kol/2025 Gajanand Agarwal vii. Medical documents dtd.27/11/2024, 04/12/2024, 18/12/2024, detailing various post-surgery chemotherapy sessions undergone by the appellant at Lilavati Hospital and Research Centre, Mumbai; viii. Medical document dtd.30/01/2025 issued by Lilavati Hospital and Research Centre, Mumbai, pertaining to blood transfusion undergone by the appellant; ix Medical document dtd.18/03/2025, issued by Sunrise Nursing Home Pvt. Ltd., Siliguri, pertaining to blood transfusion undergone by the appellant; Under the circumstances, it is prayed that the delay in filing this appeal condoned and it be admitted for hearing for doing substantial justice in the matter. 1.1 Considering the reasons given in the said petition and the fact that the assessee is suffering from cancer, we condone the delay and admit all of these appeals for adjudication. Since identical grounds have been mentioned in the condonation petitions filed with the remaining 4 appeals also, they are also admitted after condonation of the delay.
As mentioned earlier, (A.Y. 2011-12) is taken as the lead case, which emanates from order dated 27.06.2024, passed under Section 250 of the Income Tax Act, 1961 (hereafter “the Act”) by the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi. It is seen that in all of the appeals, the Ld. CIT(A) has dismissed them after not being convinced about the reasons for delay advanced before him. Thus, these appeals have been dismissed without going into the merit of each of the cases.
Before us, the Ld. AR mentioned the facts and circumstances due to which not only was there a delay in filing of the present five appeals before the ITAT but also before the Ld. CIT(A). He stated that even though the reasons given before the Ld. CIT(A) pertained to lack of knowledge about taxation matters, but it was also a fact that the assessee had been undergoing extensive treatment for cancer even at that time. In fact, it has been stated that at present the assessee is facing a serious medical problem on account of cancer and hence the Ld. AR requested that delays before the Ld. CIT(A) should be condoned so that at least the facts could be presented before him.
We have carefully considered the submissions of the Ld. AR and have also heard the Ld. DR. We have also gone through the documents before us, including the extensively documented fact that the assessee is a cancer patient and has been undergoing extensive medical treatment for the same. It is felt that in the interests of justice, after considering the facts and circumstances of the case, we condone the delay before the Ld. CIT(A) and set aside all the five impugned orders, with the direction that the Ld. CIT(A) would consider the cases on merit, after giving an opportunity of being heard to the assessee. We remand all 5 cases back to the file of Ld. CIT(A) for fresh adjudication on merits accordingly.
In result, all the five appeals are allowed for statistical purposes.
Order pronounced on 25.06.2025