What did the Tribunal hold?

The Tribunal condoned the delay, citing the principle of natural justice, and restored the matter to the AO for re-adjudication. The assessee was directed to attend proceedings diligently, failing which the AO could proceed with available material.

The assessee filed appeals with a considerable delay of 276 days, attributing it to their tax consultant's lapse and family medical issues. The Revenue argued for dismissal due to the assessee's negligence and failure to appear before appellate authorities.

What were the issues?

Whether the delay in filing appeals should be condoned and if the assessee deserves another opportunity to present their case despite past negligence.

Shri. Maheshkumar Mavji Patel… vs ITO | ITAT Mumbai 2021

Income Tax Appellate Tribunal, “SMC” BENCH, MUMBAI

Before: HON’BLE SHRI SAKTIJIT DEY, JM & HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM

For Appellant: Ms. Ankita Vashistha-Ld. AR, Shri Smita Verma-Ld. DR

For Respondent: Shri Smita Verma-Ld. DR

Heard together (2 matters)

I.T.A. No.5542/Mum/2019

I.T.A. No.5543/Mum/2019

Read from the judgment's own cause title. This page is filed under one of them.

आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member):- 1. The registry has noted a considerable delay of 276 days in filing of the captioned appeals. The condonation of the same has been sought by the assessee vide separate condonation petitions dated 26/08/2019 along with affidavit. The delay has been attributed to lapse on the part of tax consultant and also in view of the fact that the assessee’s family members were facing adverse medical conditions. In support, the copies of medical reports etc. have also been placed on record. The Ld. DR pleaded for dismissal of the appeals by drawing attention to the fact that the assessment has been framed on best judgment basis u/s 144 and the assessee failed to appear before learned first appellate authority also.

Upon careful consideration of material on record, we concur with Ld. DR’s submissions that the assessee remained negligent throughout the assessment proceedings as well as appellate proceedings. However, keeping in view the principle of natural justice, we are inclined to grant another opportunity to the assessee to substantiate his case before lower authorities. Therefore, on the facts of the case, we condone the delay and restore the matter for both the years to the file of Ld. AO for re-adjudication with a direction to the assessee to attend the assessment proceedings diligently failing which Ld. AO shall be at liberty to proceed with the matter on the basis of material on record.

Both the appeals stands allowed for statistical purposes. Order pronounced on 5th April, 2021. Sd/- Sd/- (Saktijit Dey) (Manoj Kumar Aggarwal) न्याययक सदस्य / Judicial Member लेखा सदस्य / Accountant Member मुंबई Mumbai; यदनांक Dated : 05/04/2021 Sr.PS, Jaisy Varghese

SHRI. MAHESHKUMAR MAVJI PATEL,PALGHAR vs. ITO WARD 4 (2), THANE

What did the Tribunal hold?

What were the facts?

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