SH. RAMESH YADAV,GURGAON vs. ITO WARD-3(5), GURGAON

The application for condonation of delay of 2536 days in filing appeal and appeal filed by the assessee are against order dated 06.03.2018 of Learned Commissioner of Income Tax (Appeals)-1, Gurgaon [hereinafter referred to as ‘Ld. CIT(A)] under Section 250(6) of the Income-Tax Act, 1961 (hereinafter referred to as ‘the Act’) arising out of assessment order dated 26.12.2016 of Learned Assessing Officer/Income Tax Officer, Ward-3(5), Gurgaon (hereinafter referred to as “Ld. AO") passed under section 143(3) of the Act for assessment year 2014-15.

Learned Authorised Representative for the appellant/assessee submitted that there is a delay of 2536 days in filing appeal due to prolonged mental illness of the assessee. The assessee had taken voluntary retirement in year 2009 at the age of 27 years. Copies of medical documents are attached.

Learned Authorised Representative for the Department of Revenue submitted that the assessee did not appear before Departmental Authorities. In view of above submissions, it is abundant evident that there is delay of 2536 days in filing the appeal due to mental ailment of the assessee. The medical documents are attached in support of his ailment. The explanation does not smack of mala fide as appellant/assessee has not gained anything by not filing appeal within period of limitation. Therefore delay of 2536 days in filing appeal is condoned. The application for condonation of delay in filing appeal is allowed.