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Facts
The assessee filed an appeal with the ITAT after a delay of 107 days. The CIT(A) dismissed the appeal in limine due to this delay. The assessee's representative argued that a severe illness constituted a "sufficient cause" for the delay.
Held
The Tribunal found that the assessee's illness was a sufficient cause for the belated filing of the appeal. The delay was condoned, and the matter was remanded back to the CIT(A) to hear the appeal on its merits.
Key Issues
Whether the delay in filing the appeal before the CIT(A) was on account of a "sufficient cause" and if so, whether the delay should be condoned and the appeal heard on merits.
Sections Cited
143(3), 144B, 1961
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Income Tax Appellate Tribunal, COCHIN BENCH
Before: SHRI INTURI RAMA RAO, AM & SHRI MANU KUMAR GIRI, JM
Assessment Year: 2023-24 Shanthi Michealanthonyraj Jancy .......... Appellant Shanthi Nivas, Kozhipathy, Palakkad 678557 [PAN: CGFPJ6644G] vs. The Income Tax Officer, Ward-1& TPS, Palakkad ....... Respondent Assessee by: Shri Paddmanathan, Advocate Revenue by: Shri Sanjit Kumar Das, CIT-DR Date of Hearing: 03.11.2025 Date of Pronouncement: 06.11.2025 O R D E R
PER MANU KUMAR GIRI, JM:
The captioned appeal filed by the assessee is directed against the order of the Ld. Commissioner of Income Tax(Appeals), National Faceless Appeal Centre (NFAC), Delhi, [hereinafter the “Ld.CIT(A)”]dated 21.08.2025for the Assessment Year 2023-24 (hereinafter the "AY").
Assessee challenged the assessment order passed u/s 143(3) r.w.s. 144B of the Income-tax Act, 1961 (hereinafter "the Act')
The ld. AR pointed out the explanation given by the assessee as narrated at paras 5 & 6of argument notes filed and pleaded that illness is a “sufficient cause” for belated filing of appeal hence, he prayed for the condoning the delay in filing appeal before the CIT(A).
Per contra, the ld. DR relied upon the orders of the ld. CIT(A).
We have heard the rival submissions and perused the record of the appeal files. We are of the considered view that there was reasonable cause for filing the appeal belatedly. We find from the explanation given by the assessee as narrated at paras 5 & 6 of argument notes filed is a “sufficient cause” for belated filing of appeal hence, we condone the delay in filing appeal before the CIT(A). Reason as severe illness cannot be brushed aside by hard tools. Hence, we remand back appeal file to the ld. CIT(A) and direct the ld.CIT(A) hear the appeal on merits. Needless to say, the ld. CIT(A) before adjudicating the quantum, will provide proper and adequate opportunity to the assessee to explain and argue the grounds raised in the appeal. Assessee is also directed to co-operate before the CIT(A).
Order pronounced in the open court on 6th November, 2025 at Cochin.