JOHN GEORGE,ERNAKULAM vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CORPORATE CIRCLE 1(1), KOCHI
Facts
The Assessing Officer passed an order under Section 147 of the Income-tax Act, 1961, making variations regarding Long Term Capital Gain and disallowing set-off of losses. The CIT(A) dismissed the assessee's subsequent appeal in limine due to a delay of 193 days in filing.
Held
The Tribunal condoned the delay in filing the appeal, accepting the medical emergency as a valid reason. Consequently, the ITAT set aside the CIT(A)'s order and restored the appeal to the CIT(A) for fresh adjudication on merits after providing the assessee due opportunity of hearing.
Key Issues
Whether the delay in filing the appeal before the CIT(A) should be condoned and the appeal restored for hearing on merits.
Sections Cited
147
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, COCHIN BENCH - DB
Before: SHRI INTURI RAMA RAO, AM & SHRI MANU KUMAR GIRI, JM
IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH - DB
BEFORE SHRI INTURI RAMA RAO, AM AND SHRI MANU KUMAR GIRI, JM
ITA No. 766/Coch/2025 Assessment Year: 2018-19 John George, .......... Appellant APT No.11A Infra Foreshore, IFP Road, Fine Arts Avenue, Ernakulam, Kerala- 682 016. vs. [PAN: ADLPG1701A]
Deputy Commissioner of Income Tax, .......... Respondent Corporate Circle-1(1), Kochi.
Assessee by: Mr.Gopalakrishnan, C.A Revenue by: Smt. Leena Lal, Sr. D.R.
Date of Hearing: 06.11.2025 Date of Pronouncement: 25.11.2025 O R D E R PER MANU KUMAR GIRI, JM: The captioned appeal filed by the assessee is directed against order of the Ld. Commissioner of Income Tax (Appeal)/NFAC, Delhi [‘CIT(A)’ in short] dated 22.08.2025 for Assessment Year 2018-19.
The brief facts of the case are that the Assessing Officer (A.O.) passed order u/s. 147 of the Income-tax Act, 1961 (hereinafter “the Act”) dated 22.08.2023 making variation in respect of Long term Capital Gain
and variation in respect of issue of set off of losses disallowed.
Aggrieved by the said order, the assessee preferred an appeal before
the Ld. CIT(A). However, the learned CIT(A) dismissed the appeal of the assessee in limine as the appeal has been filed late by 193 days.
Aggrieved, assessee is in appeal before us.
Before us, the Ld. AR for assessee read out para 5 of the
impugned order wherein reasons for delay are recorded as medical
emergency. The Ld. D.R relied upon the order of the ld.CIT(A) and pleaded for the dismissal of the appeal.
Though we some extent concur with the submissions of Ld. DR,
however, keeping in mind the natural justice, we are of the view that the
assessee may be granted opportunity to file submissions and evidence,
if any before the ld.CIT(A). We are of the considered view that the
reasons given for delay in filing appeal as medical emergency (Pg 47-48
medical certificate of paper book) cannot be ruled out. Hence, we
condone the delay. Accordingly, the impugned order is set aside and the
appeal is restored back to the appeal file to the Ld. CIT(A) for hearing on
merits. The Ld.CIT(A) shall proceed for hearing the appeal on merits
after affording proper opportunity of hearing to the assessee. The
assessee is directed to substantiate its case with all evidence and
documents, if any, forthwith without any fail, failing which Ld.CIT(A) shall
be at liberty to proceed with the appeal proceedings on merits as per
law. The Ld. AR of the assessee also assured us that the assessee will prosecute the case diligently before the Ld. CIT(A).
In the result, appeal filed by the assessee is allowed for statistical purposes.
Order pronounced in the open court on 25th November, 2025 at Cochin.
Sd/- Sd/- (INTURI RAMA RAO) (MANU KUMAR GIRI) ACCOUNTANT MEMBER JUDICIAL MEMBER Cochin, Dated: 25th November, 2025 K.B Copy to: 1. The Appellant 2. The Respondent 3. The Pr. CIT concerned 4. The Sr. DR, ITAT, Cochin 5. Guard File
