What did the Tribunal hold?

The Tribunal found that the CIT(A) did not grant the assessee sufficient opportunity to substantiate the delay. Therefore, the matter was set aside and restored to the CIT(A) for re-decision.

The assessee's appeal before the CIT(A) was dismissed as time-barred by more than two months. The assessee cited illness as the reason for the delay, but did not provide a medical certificate.

What were the issues?

Whether the CIT(A) erred in dismissing the appeal as time-barred without providing sufficient opportunity to the assessee to prove the delay and condone it.

Gayatri Rishi Pal Singh Nivhal… vs ITO | ITAT Delhi 2019

Income Tax Appellate Tribunal, DELHI BENCHES “SMC”: DELHI

Before: SHRI BHAVNESH SAINI

Hearing: 28.08.2019Pronounced: 02.09.2019

This appeal by Assessee has been directed against the Order of the Ld. CIT(A), Ghaziabad, Dated 31.10.2018, for the A.Y. 2015-2016.

I have heard the Learned DR. And perused the impugned order.

In this case, the Ld. CIT(A) found that appeal of assessee is time barred by more than two months. Notice was sent to assessee through speed post and email. The 2 ITA.No.365/Del./2019 Smt. Gayatri Rishi Pal Singh Nivhal, Ghaziabad.

assessee in response thereto explained the reasons for delay in filing the appeal due to illness. The Ld. CIT(A) noted that no medical certificate is filed in support of the above allegation. Therefore, appeal of assessee were dismissed considering it to be time barred. The order would show that Ld. CIT(A) has not recorded presence of the assessee or his Counsel in the order. It, therefore, appears that after initial explanation of assessee, no further opportunity have been granted to assessee to substantiate the application for condonation of delay. Therefore, the matter requires reconsideration at the level of the Ld. CIT(A). I, accordingly, set aside the impugned order and restore the appeal of assessee to the file of Ld. CIT(A), Ghaziabad with a direction to re-decide the appeal of assessee, by giving reasonable, sufficient opportunity of being heard to the assessee and to give further opportunity to the assessee to adduce sufficient evidence in support of the explanation for condonation of delay in filing the appeal.

In the result, appeal of Assessee allowed for statistical purposes.

3 ITA.No.365/Del./2019 Smt. Gayatri Rishi Pal Singh Nivhal, Ghaziabad.

Order pronounced in the open Court.

GAYATRI RISHI PAL SINGH NIVHAL,GHAZIABAD vs. ITO, WARD-1(2), GHAZIABAD

What did the Tribunal hold?

What were the facts?

What were the issues?

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