JOHN GEORGE,ERNAKULAM vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CORPORATE CIRCLE 1(1), KOCHI

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, 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.