NILESH JASHBHAI PATEL,VADODARA vs. THE INCOME TAX OFFICER, WARD-3(1)(2), VADODARA

The Ld. Counsel for the assessee fairly admitted that though the reasons for the delay in the filing of the appeal were explained to the Ld. CIT(A) as being on account of the assessee facing health issues, however, the same was not substantiated with any documentary evidences. Ld. Counsel for the assessee admitted this lapse on the part of the assessee before the Ld. CIT(A), however, he contended that he was now in possession of all the medical records of both of the assessee and his wife which would substantiate his explanation of the delay in filing of the appeal Jashbhai Patel vs. ITO] A.Y. 2015-16 - 3 – before the Ld. CIT(A). He contended that the assessee was first battling with a serious illness of his wife who was undergoing treatment of Liver Cirrhosis beginning from 17th February, 2017, ultimately resulting in his wife losing the battle and passing away on account of multiple organ failure on 18.01.2018. He contended that the assessee went into depression after demise of his wife which lead to brain stroke and various other problem all occurring from March 2022 and continuing to date as on 6th May, 2025. For these reasons, he stated, the assessee was neither able to participate in the assessment proceedings as also the proceedings before the Ld. CIT(A) and it had resulted in delay in filing of appeal before the Ld. CIT(A). He submitted before us a list of events as stated, above duly supported with Hospital/Medical records substantiating the said events. He pleaded, therefore, for another opportunity of hearing to be given to him before the Ld. CIT(A) for re-consideration of his application seeking condonation of delay as also the appeal filed by him.

The Ld. DR fairly agreed with the same.

In view of the above, since the assessee is now in possession of evidences explaining the reasons for delay before the Ld. CIT(A) and which also explain his absence in both the assessment proceedings and the appellate proceedings, in the interest of justice, we consider it fit to restore the issue back to the Ld. CIT(A) directing him to take all the evidences so furnished by the assessee on record and re-consider the assessee’s application seeking condonation of delay and accordingly, if necessary proceed with adjudication of the appeal before him after giving due opportunity of hearing to the assessee.

In effect, appeal filed by the assessee is allowed for statistical purposes.