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Facts
The appeal was filed by the assessee against the order of the Addl/JCIT(A)-4, Mumbai, for the Assessment Year 2017-18. The assessee did not appear for the hearing, and the appeal was found to be time-barred by 322 days.
Held
The Tribunal acknowledged the assessee's reason for the delay (severe health condition) and decided to grant one more opportunity for hearing, subject to the assessee cooperating with the proceedings. The appeal was allowed for statistical purposes.
Key Issues
Whether the appeal filed beyond the limitation period should be admitted, and whether a fresh opportunity for hearing should be granted to the assessee on compassionate grounds.
Sections Cited
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, IN THE INCOME TAX APPELLATE TRIBUNAL,
Before: SHRI DUVVURU RL REDDY(KZ) RL REDDY(KZ)
O R D E R The present appeal is directed at the instance of assessee against The present appeal is directed at the instance of assessee against The present appeal is directed at the instance of assessee against the order of ld. the order of ld. Addl/JCIT(A)-4, Mumbai dated 19.2.2024 19.2.2024 in Appeal No. CIT(A),Sambalpur/10151/2019 CIT(A),Sambalpur/10151/2019-20 passed for Assessment Year passed for Assessment Year 2017-18.
None appeared on behalf of the assessee when the matter was None appeared on behalf of the assessee when the matter was None appeared on behalf of the assessee when the matter was called for hearing. called for hearing. As the matter can be decided in the absence of the As the matter can be decided in the absence of the assessee, I proceed to decide the appeal after hearing ld Sr D.R. assessee, I proceed to decide the appeal after hearing ld Sr D.R. assessee, I proceed to decide the appeal after hearing ld Sr D.R.
The appeal is time barred by 322 days. The assessee has filed The appeal is time barred by 322 days. The assessee The appeal is time barred by 322 days. The assessee condonation petition etition stating the reason that due to severe health condition stating the reason that due to severe health condition of the assessee, who was suffering from multiple chronic diseases including of the assessee, who was suffering from multiple chronic diseases including of the assessee, who was suffering from multiple chronic diseases including
P a g e 1 | 3 Assessment Year : 2017-18 principle of natural justice, and remit the matter back to his file with a direction to provide one more opportunity of being heard to the assessee. At the same breath, I also hereby caution the assessee to promptly co- operate with the proceedings before the ld CIT(A), failing which the ld CIT(A) shall be at liberty to pass appropriate order in accordance with law and merits based on the materials available on the record. Thus, the grounds raised by the assessee are allowed for statistical purposes
In the result, appeal of the assessee stands allowed for statistical purposes.
Order dictated and pronounced in the open court on 02/07/2025.