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Facts
The assessee's appeal was filed with a delay of 99 days. The assessee cited medical exigency due to illness as the reason for the delay. The Revenue argued that the delay was not properly explained. The assessee also failed to attend appellate proceedings and provide necessary documents like cash book, bills, and vouchers to the Assessing Officer.
Held
The Tribunal condoned the delay, finding the reasons cited by the assessee to be genuine and bonafide. The Tribunal restored the appeal to the Assessing Officer to decide the matter afresh after affording a reasonable opportunity of hearing to the assessee.
Key Issues
Whether the delay in filing the appeal can be condoned due to medical exigency and whether the assessee should be given another opportunity to present their case before the Assessing Officer.
Sections Cited
IT Act
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, PATNA BENCH, PATNA
This is an appeal preferred by the assessee against the order of the National Faceless Appeal Centre, Delhi (hereinafter referred to as the “Ld. CIT(A)”] dated 15.02.2024 for the AY 2017-18.
At the outset, we observed on the basis of record before us that the appeal filed by the assessee is barred by limitation by 99 days for which the condonation petition was filed along with the affidavit, wherein it is stated that due to some medical exigency the assessee was unwell and could not file the appeal within the time limit prescribed under the Act. The ld. DR on the other hand submitted that the assessee has not properly explained the delay in filing the appeal.
It was brought to our notice by the ld. Counsel for the assessee that in the appellate proceedings, the assessee could not attend the proceedings despite opportunities granted by the ld. CIT (A) as the notices issued were served upon the assessee but due to the illness same could not be replied/complied before the ld. CIT (A). Similarly, on page no.2 para 3, the ld. AO observed that the assessee has failed to furnish the cash book, bills, vouchers and sales and purchases stock register, bills and vouchers of expenses, during the assessment proceeding along with the confirmation of the creditors, etc. We note that the issue in the instant year is of cash deposit into the bank account. We note that the assessee is a dealer of petrol and diesel and is running a petrol pump in the name of Hamara Petrol Pump, Bodhgaya, Amwan, Bodhgaya. We are of the view that the ends of justice could be made if the assessee is given one more opportunity to present her case on merit before the ld. Assessing Officer. Accordingly, we restore the appeal of the ld. AO with a direction to decide the same after affording reasonable opportunity of hearing to the assessee. Similarly, we direct the assessee to comply with the directions/ questionnaires which may be issued by the ld. AO during the assessment proceeding. Consequently, the appeal of the assessee is allowed for statistical purposes.
Order pronounced in the open court on 12.03.2025.