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Facts
The assessee's appeal before the CIT(Appeals) was dismissed in limine for being time-barred by 68 days. The assessee, who was suffering from serious illness, including heart disease and had undergone plastic surgery, could not file the appeal within the stipulated time. The CIT(Appeals) dismissed the appeal without condoning the delay, citing negligence.
Held
The Tribunal held that the assessee was prevented from filing the appeal within the stipulated time due to his medical condition. Therefore, the delay was condoned. To ensure the principle of natural justice and provide an opportunity, the matter was remitted back to the CIT(Appeals).
Key Issues
Whether the delay in filing the appeal before the CIT(Appeals) should be condoned due to the assessee's medical condition.
Sections Cited
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Income Tax Appellate Tribunal, KOLKATA-PATNA ‘e-COURT’, KOLKATA
Before: Shri Duvvuru RL Reddy, Vice-(KZ) & Shri Sanjay Awasthi
(A.Y. 2018-2019) Mohammad Saddique Ali (Legal Heir – Tanjul Haque) IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA-PATNA ‘e-COURT’, KOLKATA [Hybrid Court Hearing] Before Shri Duvvuru RL Reddy, Vice-President (KZ) & Shri Sanjay Awasthi, Accountant Member Assessment Year: 2018-2019 Mohammad Saddique Ali,……………….…………Appellant [Legal Heir – Tanjul Haque], Raniganj, Sonauli, Kadwa, Katihar-854105, Bihar [PAN:APCPA4371H] -Vs.- Assessment Unit,…………………………………...Respondent Income Tax Department, National Faceless Appeal Centre, Delhi Appearances by: Shri Sudipta Sannigrahi, C.A., appeared on behalf of the assessee Shri Ashwani Kr. Singal, JCIT, appeared on behalf of the Revenue Date of concluding the hearing: April 29, 2025 Date of pronouncing the order: June 04, 2025 O R D E R
The present appeal is directed at the instance of assessee against the order of ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi dated 21st June, 2024 passed for Assessment Year 2018-19. 1
The appeal is time barred by 68 days in filing the appeal by the assessee before the ld. CIT(Appeals). However, the Legal Heir of the diseased assessee filed a condonation petition before the ld. CIT(Appeals) saying that he had been suffering from heart disease along with other serious illness and got plastic surgery. Assessment was completed by raising huge demand and the then assessee fell in deep pressure. Lastly, he contacted with the legal adviser of Bhagalpur and decided to file appeal and for that reason the delay had occurred. But ld. CIT(Appeals) dismissed the appeal without condoning the delay. Not being satisfied, the assessee preferred an appeal before the ITAT.
Considering the facts and circumstances of the case, we are of the view that the assessee was prevented in filing the appeal before the ld. CIT(Appeals) within the stipulated time. Therefore, we are inclined to condone the delay. Hence the delay is condoned.
The contention of the ld. Counsel for the assessee is that the ld. CIT(Appeals) dismissed the appeal of the assessee in limine without condoning the delay in filing appeal before him. He further submitted that the assessee was not aware of the date of hearing before the ld. CIT(Appeals) as he was suffering from heart problem and other diseases and got plastic surgery. Therefore, the assessee was not in a position to appear before the ld. CIT(Appeals). The ld. CIT(Appeals) dismissed the appeal of the assessee without
On the other hand, ld. Departmental Representative submitted that sufficient opportunity was being provided to the assessee to substantiate his claim. Therefore, the ld. CIT(Appeals) has no other option except dismissing the appeal and he pleaded to uphold the order passed by the ld. CIT(Appeals).
We have heard both the sides and perused the material available on record. The ld. Counsel for the assessee filed a condonation petition mentioning the reasons for delay in filing the appeal before the ld. CIT(Appeals). Therefore, in order to ensure the principle of natural justice, we are of the view that it is a fit case to provide one more opportunity to the assessee to file condonation petition before the ld. CIT(Appeals). Therefore, we remit the matter back to the file of ld. CIT(Appeals) with a direction to dispose of the appeal without any inference on the observations of earlier order passed by him. Thus, the grounds raised by the assessee are allowed for statistical purposes.
In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced in the open Court on 04/06/2025. Sd/- Sd/- (Sanjay Awasthi) (Duvvuru RL Reddy) Accountant Member Vice-President (KZ) Kolkata, the 4th day of June, 2025 Copies to :(1) Mohammad Saddique Ali, Legal Heir – Tanjul Haque, Raniganj, Sonauli, Kadwa, Katihar-854105, Bihar (2) Assessment Unit, Income Tax Department, National Faceless Appeal Centre, Delhi