PONIPIREDDY RAJYALAKSHMI,ELURU vs. INCOME TAX OFFICER, WARD-1, ELURU

Facts

The assessee, a housewife, did not file her income tax return for AY 2019-20. The AO reopened her case due to significant transactions and made an ex-parte addition of Rs. 47,15,106/- under Section 69A due to non-compliance. The assessee filed an appeal against this order before the CIT(A) with a delay of 128 days, which was dismissed in limine.

Held

The Tribunal considered the assessee's affidavit and medical certificate, which explained the delay was due to illness. Finding it a fit case, the Tribunal condoned the 128-day delay and remitted the matter back to the CIT(A). The CIT(A) was directed to decide the appeal on merits after providing the assessee a reasonable opportunity of being heard.

Key Issues

Whether the CIT(A) was justified in dismissing the appeal in limine without condoning a 128-day delay, which the assessee attributed to her illness.