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Facts
The assessee filed appeals against ex-parte orders passed by the Ld. Commissioner of Income Tax (Appeals). The appeals were delayed by 244 days due to the assessee's severe illness from Covid-19 during the first and second waves, which significantly impacted their health and mental state.
Held
The Tribunal condoned the delay of 244 days after considering the assessee's medical records and affidavit. The Tribunal noted that the assessment and appellate proceedings were conducted ex-parte and during the challenging period of Covid-19.
Key Issues
Whether the delay in filing the appeal should be condoned due to the assessee's Covid-19 related illness and whether the ex-parte assessment and appellate orders should be set aside and remanded.
Sections Cited
250 of the Income Tax Act, 1961
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Income Tax Appellate Tribunal, NAGPUR BENCH : NAGPUR
Before: SHRI NARENDER KUMAR CHOUDHRY & SHRI K.M. ROY
ORDER PER BENCH:
These appeals have been preferred by the assessee against the separate orders all dated 07/06/2024 impugned herein passed by the Ld. Commissioner of Income Tax (Appeals)/NFAC, Delhi [in short, “Ld.Commissioner”] u/sec. 250 of the Income Tax Act, 1961 (for short, “the Act”) for the Assessment Year (for short, “AY”) 2013–14, 2013–14, 2014–15 & 2015–16, 2017–18 respectively.
2 ITA.Nos .283–287/NAG/2025 2. All these appeals are having involved identical issues and ex–parte orders passed by the Ld. Commissioner, therefore, for the sake of convenience and brevity, the same were heard together and are being disposed of by this composite order, by taking into consideration as a lead case.
, we observe that though, the assessee has filed adjournment application, however, considering that the order passed by the authorities below are ex-parte, the adjournment application is declined.
At the outset, it is observed that there is a delay of 244 days in filing of the instant appeal, on which the assessee has claimed that due to acute suffering from Covid/Coronavirus during the first and second waves, which deteriorated the health of the assessee significantly and still the assessee is unable to recover and suffering mentally and therefore taking regular treatment and, thus the delay has been occurred, which is requested to be condoned.
On the contrary, ld.DR refuted the claim of the assessee.
Having considered the reasons stated by the assessee for condonation of delay of 244 days along with the duly sworn affidavit and medical records shows the genuineness of the said claim made by assessee. Even otherwise, there is no evidence to controvert such above claim of the assessee. Thus, considering the peculiar facts and circumstances of the case, the delay of 244 days in filing of the instant appeal is condoned.
3 ITA.Nos .283–287/NAG/2025 7. Now, coming to the merits of the case, we observe that the orders passed by the authorities below are ex-parte. As we have mentioned above, that the assessee was suffering from Covid-19 during the first and second phase and even otherwise, the assessment proceedings were carried out during Covid-19 when the entire nation was on-hold and thereafter, the Ld. Commissioner also carried out appellate proceedings in April, June & August, 2022. Thus, considering the peculiar facts and circumstances in totality, as the issues involved remained to be adjudicated in its right perspective and proper manner, specifically in the absence of relevant submissions and documents, which the assessee has admittedly failed to file due to Covid-19 as mentioned above, we are inclined to set aside the impugned order and consequently, remanding the instant case to the file of ld.AO being an exception case, because the assessment proceedings were carried out during Covid-19 and the assessment order is also ex-parte. Thus, the appeal of the assessee is allowed for statistical purposes.
In the result, all the appeals of the Assessee are allowed for statistical purposes.
Order pronounced in the open Court on 23.06.2025.