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.

Brief facts of case are that The assessee e-filed his return of Income declaring total income of Rs.6,20,000/- on 30.09.2014 The case was selected for scrutiny through CASS. Notice u/s 143(2) was issued on 05.09.2015 and duly served upon the assessee. Further, statutory notices u/s 142(1) along with 2 questionnaire was issued on 18.07.2016, fixing the case for 27.07.2016.The case was selected under Limited Scrutiny, which was converted into complete scrutiny with the prior approval of worthy Pr. Commissioner of Income Tax, Gurgaon vide his office letter bearing No.6835 dated 08.12.2016. In response to the notices, Sh. Sunil Kumar Jangra, Advocate, AR of the assessee attended the assessment proceedings from time to time and filed necessary information and details. On completion of proceedings, Ld. AO vide order dated 26.12.2016 made additions of Rs.1,83,59,342/- and Rs.64,67,000/-.

Against order dated 26.12.2016 of Ld. Assessing Officer, Learned Authorised Representative filed appeal before Ld. CIT(A) which dismissed vide order dated 06.03.2018.

Being aggrieved, appellant/assessee preferred present appeal.

Learned Authorised Representative for appellant/assessee submitted that due to medical illness of assessee, the assessee could not file proper documents before Ld. AO. Ld. CIT(A) wrongly upheld the order of Ld. AO. So, the matter be restored to the file of Ld. AO.

Learned Departmental Representative had no objection.

From examination of record in light of aforesaid rival contentions, it is crystal clear that Ld. CIT(A) vide order dated 06.03.2018 upheld order dated 26.12.2016 of Ld. AO. Assessee had filed reply but could not submit relevant documents due to medical illness.

In view of the above material facts in interest of justice, impugned orders dated 06.03.2018 of Ld. CIT(A) and dated 21/12/2016 of Ld. AO are set aside and the matter is restored to the file of Ld. AO for fresh decision in accordance with law after affording fair opportunity of hearing to the assessee.

In the result, the appeal of filed by the assessee is allowed for statistical purposes.