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.
Sections Cited
147, 144, 148, 142(1), 69A
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Income Tax Appellate Tribunal, VISAKHAPATNAM BENCH, VISAKHAPATNAM
आदेशकीप्रनतनलनपअग्रेनर्त/ Copy of the order forwarded to:- 1. निर्धाररती/The Assessee Ponipireddy Rajyalakshmi, 1st Floor, D.No. 20E-6-32, : Apopaji Nilayam, Bommivari Street, Sastri Centre, Eluru- 534002. 2. रधजस्व/ The Revenue : The Income Tax Officer, Ward-1, O/o. ITO, KKS Towers, RR Pet, Eluru-534002. 3. The Principal Commissioner of Income Tax, नवभधगीयप्रनतनिनर्, आयकरअपीलीयअनर्करण /DR,ITAT, Visakhapatnam. 4. 5. The Commissioner of Income Tax 6. गधर्ाफ़धईल / Guard file
आदेशधिुसधर / BY ORDER
Sr. Private Secretary ITAT, Visakhapatnam.