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Facts
Assessments for A.Yrs. 2016-17 to 2018-19 were completed u/s 147 r.w.s. 144 r.w.s. 144B, making additions against the assessee. The assessee's subsequent appeals before the CIT(A) were dismissed as time-barred, prompting a request for condonation of delay citing severe medical problems of the assessee and her family members.
Held
The Income Tax Appellate Tribunal (ITAT) was satisfied that 'reasonable cause' prevented the assessee from filing appeals in time. Citing Supreme Court judgments, the ITAT condoned the delay and restored the appeals to the CIT(A) for fresh adjudication on merits, allowing them for statistical purposes.
Key Issues
Whether the delay in filing appeals before the CIT(A) by the assessee was due to 'reasonable cause' (medical issues of assessee and family) and thus, whether the delay should be condoned and the appeals restored for fresh adjudication on merits.
Sections Cited
Section 147, Section 144, Section 144B, Section 246A, Section 156
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Income Tax Appellate Tribunal, PUNE BENCHES “SMC”, PUNE
Before: DR.MANISH BORAD & SHRI VINAY BHAMORE
PER DR. MANISH BOARD, ACCOUNTANT MEMBER :
The captioned appeals at the instance of assessee pertaining to A.Yrs. 2016-17 to 2018-19 are directed against the separate orders dated 17.09.2025 framed by National Faceless Appeal Centre, Delhi arising out of respective Assessment Orders dated 06.05.2023, 10.03.2022 and 24.03.2023 passed u/s.147 r.w.s.144 r.w.s.144B of the Income Tax Act, 1961.
2. At the outset, ld. Counsel for the assessee submitted that due to delay in filing of the appeals before ld.CIT(A) the appeals have been dismissed being barred by limitation. He submitted to due to severe medical problem in the assessee’s family the appeals could not be filed before ld.CIT(A) in time owing to ‘reasonable cause’ and therefore prayed for granting one more opportunity to the assessee by condoning the delay and restoring the appeals to the file of ld.CIT(A) for afresh adjudication. Ld. DR on the other hand supported the impugned orders.
3. We have heard the rival contentions and perused the record placed before us. We note that the assessee is an individual and assessments for A.Yrs. 2016-17 to 2018-19 have been completed u/s.147 r.w.s.144 r.w.s.144B of the Act and various additions have been made in the hands of assessee against which the assessee preferred appeals before ld.CIT(A) but with delay. Ld.CIT(A) dismissed the appeals without condoning the delay. Reasons for the delay stated before the ld.CIT(A) reads as under :
“Subject: Condonation of delay in submission of Appeal u/s 246A for F.Y. 2015-16. Honorable Sir/Madam, Concerning the subject mentioned above, the Assessee in pursuance submits as following: 1. That, the Assessee is a housewife who is in receipt of the Assessment Order U/s 147 r.w.s.144 and Notice of demand U/s 156 as above mentioned with a demand of lax amounting Rs. 30,69,841.00, aggrieved by the said order the Assessee ought to have filed an appeal.
1. That, the appeal was to he filed by 15/04/2022.
That, the delay in submission of the appeal having been caused by circumstances entirely beyond Assessee's control of 707 days.
That, the Assessee was finding it difficult to deal with on such matter of assessment order and demand notice Because of the medical reasons with regard to herself and in the family as briefed below:
a. For The Assessee herself
The Assessee has had anxiety and hypertension and that she have been advised to take rest and avoid making long, journey for the last 600 days. A medical certificate is attached with this document. b. For the Assessee's Son Mr Abhishek Banbah
Mr. Abhishek Banbah is Assessee's Son who is currently suffer from eye vision problem from January 2023. Thereafter, he underwent to an eye surgery in December 2023 and though still lacing the issue continuously with the follow-up of the learn of doctors and experts. The relevant medical document arc attached herewith. This led to a delay of 300 days in the matter. c. For the Assesses' s father in law Lt. Col. (Reid) Kallash Chandra Banbah
The Assessee's Father in law Lt. Col. (Retd) Kailash Chandra Banbah is suffering from heart related problems for last few years for which he had also been to a surgery for implantation of pacemaker in November 2020. The Relevant medical document is attached for treatment is attached herewith. d. For the Assessee's Husband Mr. Rajesh Banbah
The Assessee's husband, Mr. Rajesh Banbah, suffers from Diabetes and thyroid disorder for Last few years. The medical reports of Mr Rajesh Man bah is attached herewith. This had ailed her for the delay of 70 days.
Hence, the Assessee had been lo such an agony with facing of health related problems in the family and herself being having hypertension and anxiety.
That, the Assessee though being in such agony of health issues, also had no proper guidance and non-availability of consultant on such matters with being a housewife.
6. That, the Assessee disagrees with the Assessment Order and Notice of Demand as passed by the Income Tax Officer, National Faceless Assessment Centre, Delhi, and willing to file an Appeal against the said Order.
Hence, it is humbly prayed to your honor to consider the matter for the above said reasons and grant a condonation for the delay in filing an appeal thereof.
And for this act of kindness, the Assessee, as duty bound, shall ever pray. Hoping for a favorable response.”
We on going through the above reasons putforth by the assessee giving rise to delay in filing the appeals before ld.CIT(A), are satisfied that ‘reasonable cause’ prevented the assessee in filing the instant appeals within the stipulated time. We find the delay in filing the appeals is not intentional and assessee would not have gained by delaying the filing of appeals. We therefore taking justice oriented approach and following the judgments of Hon’ble Supreme Court in the case of Collector, Land Acquisition, Anantnag & Anr. Vs. Mst. Katiji & Ors. reported in (1987) 2 SCC 107 and in the case of Inder Singh Vs. State of Madhya Pradesh judgment dated 21.03.2025 (2025 INSC 382) condone the delay in filing of the appeals before ld.CIT(A).
5. Since ld.CIT(A) has not decided the issues on merit, we in the interest of justice are inclined to set aside the impugned orders by restoring all the issues raised in the instant appeals in the three assessment years under consideration to the file of ld.CIT(A) for afresh adjudication. Needless to mention that ld.CIT(A) shall afford reasonable opportunity of hearing to the assessee in the set aside proceedings. Assessee is directed to update latest email id and contact detail on ITBA portal. Assessee is also directed to remain vigilant and not to take adjournment unless otherwise required for reasonable cause. Impugned orders are set aside and effective grounds of appeal raised by the assessee are allowed for statistical purposes.
In the result, all the three appeals filed by the assessee are allowed for statistical purposes.
Order pronounced on this 06th day of January, 2026.