What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal before the CIT(A) after reviewing medical certificates and hospital bills. The case was set aside to the CIT(A) to decide the issues on merits.

The assessee's appeal before the CIT(A) was dismissed due to a delay of 739 days. The assessee claimed the delay was due to ill health, specifically cervical spondylitis, which prevented them from filing the appeal on time.

What were the issues?

Whether the delay in filing the appeal before the CIT(A) was sufficiently explained due to the assessee's genuine health condition.

Smt K L Ambika vs The Income Tax Office Ward-1… | ITAT Bangalore 2020

Income Tax Appellate Tribunal, ‘A’ BENCH : BANGALORE

Before: SHRI. B. R. BASKARAN & SMT. BEENA PILLAI

For Appellant: Shri S.V Ravishankar, Advocate

For Respondent: Shri Manjeet Singh, Addl. CIT

ORDER PER BEENA PILLAI, JUDICIAL MEMBER Present appeal has been filed by assessee against order dated for September 2018 passed by Ld.CIT(A)-1, Bangalore for assessment year 2008-09. 2. At the outset, Ld.AR submitted that Ld.CIT(A) had not decided the issue on merits because the appeal was filed with a delay of nearly 739 days. He submitted that Ld.CIT (A) not condoned the delay and dismissed the appeal as non- maintainable.

Page 2 of 09 3. Ld.AR submitted that, assessee was not keeping good health during the relevant period and therefore could not contact the authorised representative for taking necessary steps to file appeal within the period of limitation is it has been submitted that assessee was suffering from cervical spondylitis because of which she had to frequently visit hospital and the way issue of filing appeal against the order of Ld.AO went out of site. Ld.AR has prayed for considering the case of assessee and requested the appeal to be set-aside to Ld.AO with a direction to decide the issues on merits.

Ld.Sr DR relied upon orders passed by authorities below.

We have perused submissions advanced by both sides in light of records placed before us.

This is a case of an individual assessee, wherein, delay was caused in filing appeal before Ld.CIT(A) resulting in dismissing the appeal at the very threshold. In our view the cause of justice has been defeated. Ld.CIT(A) dismissed the appeal as no corroborative evidence to confirm the fact that assessee was not in stable health condition were furnished. Before us, Ld.AR has filed the medical certificate and hospital bills substantiating that assessee was in a genuine health condition of cervical spondylitis. There is sufficient reason to opine that, assessee could not file appeal on time and the delay caused was unintentional.

We are therefore inclined to condone the delay in filing appeal before the Ld.CIT(A) and set aside the issue back to Ld.CIT(A) that the size the issue on merits. Needless to say that, assessee shall be offered reasonable opportunity of being Page 3 of 09 represented in accordance with law and Ld.CIT(A) shall pass detailed order on merits. Accordingly the grounds filed by assessee stands allowed for statistical purposes. In the result appeal filed by assessee stands allowed for statistical purposes.

SMT K L AMBIKA,BANGALORE vs. THE INCOME TAX OFFICE WARD-1, RAMANAGARAM

What did the Tribunal hold?

What were the facts?

What were the issues?

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