KALPANA RAY,ROURKELA vs. INCOME TAX OFFICER, WARD-3, ROURKELA, ROURKELA

The appeal is time barred by 152 days. The assessee has filed condonation petition dated 31.3.2025 supported with affidavit stating the reasons that the assesse was suffering from L3/L4 disk bulge, lower back pain and leg pain, for which she was admitted in the hospital and the P a g e 1 | 4 treatment was going on. The treating Doctor has advised complete bed rest. The assessee being completely busy in her medical treatment, could not take necessary steps for filing of the appeal before the Tribunal. It is stated that there is no evil intention and the delay was not deliberate. Therefore, it is prayed that the delay may be condoned for adjudication.

After considering the condonation petition, we are satisfied that the assessee had a reasonable cause for not filing the appeal within the stipulated period as prescribed under the Act. Hence, we condone the delay of 152 days in filing the appeal and admit the appeal for hearing.

At the time of hearing, ld. Counsel for the assessee stated that the ld CIT(A) has dismissed the appeal without giving adequate opportunity of hearing to the assessee. He also stated that the assessment has been made u/s. 147/144 of the Act. Therefore, he prayed before the Bench that the impugned order be set aside and remitted back to the file of ld. Assessing Officer for deciding it afresh.

On the other hand, ld Sr DR supported the orders of the lower authorities.

We have heard the rival contentions and perused the material available on record. A perusal of the impugned order clearly shows that as there was no response to the notices to substantiate the claim with P a g e 2 | 4 documentary evidences and submissions, ld CIT(A) confirmed the addition made by the AO. Before us, ld AR undertakes that the assessee will cooperate the proceedings, if the matter is restored back to the file of the Assessing Officer as the assessment has been made u/s.147/144 of the Act due to failure on the part of the assessee to produce documentary evidences in support of the claim. Considering the facts and circumstances of the case, we are inclined to set aside the order passed by the ld. CIT(Appeals) in order to meet the principle of natural justice, and remit the matter back to the file of the Assessing officer with a direction to provide one more opportunity of being heard to the assessee. At the same breath, we also hereby caution the assessee to promptly co-operate with the proceedings before the AO, failing which the AO 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.