JAGDISH PRASAD AGRAWAL,TITILAGARH vs. INCOME TAX OFFICERR, BOLANGIR
Facts
The assessee filed an appeal before the Tribunal which was time-barred by 142 days. The assessee claimed that the delay was due to a major ligament fracture and subsequent bed rest for over six months. The assessee also contended that the order of the CIT(A) was passed ex-parte without their knowledge.
Held
The Tribunal condoned the delay of 142 days, accepting the assessee's explanation of illness and lack of awareness of the ex-parte order. The Tribunal set aside the order of the CIT(A) to uphold the principle of natural justice and remitted the matter back to the CIT(A) for a fresh adjudication, providing one more opportunity for the assessee to be heard.
Key Issues
Whether the delay in filing the appeal can be condoned due to medical reasons and ex-parte order, and whether the matter should be remanded for fresh adjudication.
Sections Cited
Section 253 of the Income Tax Act, 1961
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)
IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK ‘SMC’ BENCH, CUTTACK BEFORE SHRI DUVVURU RL REDDY, VICE PRESIDENT(KZ) BEFORE SHRI RL REDDY, VICE PRESIDENT(KZ) ITA No.201/CTK/2025 Assessment Year : 2018-19 Jagadish Prasad Agrawal Prasad Agrawal Vs. ITO, Bolangir, 01 J P Agrawal, Main Road, Agrawal, Main Road, 7667001 Thikadar Thikadar Para, Para, Titilagarh, Titilagarh 7667066 PAN/GIR No.AAGFJ0899J AAGFJ0899J (Appellant) (Appellant .. ( Respondent Respondent) Assessee by : Shri Manoj Kumar Sultania, AR Manoj Kumar Sultania, AR Revenue by : Shri S.C.Mohanty, Sr. DR Sr. DR Date of Hearing : 30/06/202 /2025 Date of Pronouncement : 30/06/202 /2025 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. Commissioner of Income Tax (Appeals), National Faceless the order of ld. Commissioner of Income Tax (Appeals), National Faceless the order of ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NAFC), Centre (NAFC), New Delhi NFAC), Delhi, dated dated 20/08/2024 in Appeal No.NAFC/2017 NAFC/2017-18/10079580 passed for Assessment Year passed for Assessment Year 2018-19.
The appeal is time barred by 142 days. The assessee has filed The appeal is time barred by 142 days. The assessee has filed The appeal is time barred by 142 days. The assessee has filed condonation petition dated 21.3.2025 supported by affidavit stating that the condonation petition dated 21.3.2025 supported by affidavit stating that condonation petition dated 21.3.2025 supported by affidavit stating that appeal before the Tribunal was to be filed by 20th October, 2024 but during appeal before the Tribunal was to be filed by 20 October, 2024 but during
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that period the assessee was suffering from a major ligament fracture and was under complete bed rest for more than 6 months, hence, the appeal could not be filed within the stipulated period. Further, in support of illness, medical certificate was filed. Furthermore, it was the submission that since it is an exparte order that the assessee was not aware of order passed by the ld CIT(A), therefore, due to lack of knowledge about passing of te order, the delay has been occurred. Accordingly, ld AR prayed that the delay in filing be condoned and the appeal be disposed of on merits.
Considering the facts of the case, I am satisfied that the assessee had sufficient cause in not filing the appeal within the time period. Hence, I condone the delay of 142 days and admit the appeal for hearing.
At the time of hearing, ld AR of the assessee submitted that the ld CIT(A) has passed the order exparte without hearing to the assessee. Therefore, he prayed that the matter be restored to the file of the ld CIT(A) for fresh adjudication. Ld Sr DR opposed the prayer of the assessee.
I have heard the rival contentions and perused the material available on record. Considering the facts and circumstances of the case, I am 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 ld. Ld CIT(A) with a direction to provide one more opportunity of being heard to the assessee. At the same breath, I also hereby caution the
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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 //2025.
Sd/- (DUVVURU RL REDDY) VICE PRESIDENT Cuttack: Dated 30/06/2025 B.K.Parida, Sr. PS (OS) Copy of the Order forwarded to : 1. The Appellant : Jagadish Prasad Agrawal 01 J P Agrawal, Main Road, Thikadar Para, Titilagarh, 7667066 2. The Respondent: ITO, Bolangir, 7667001 3. The CIT(A)-, NFAC, Delhi 4. Pr.CIT- 5. DR, ITAT, Cuttack 6. Guard file. //True Copy// By order
Asst.Registrar, Itat, cuttack
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