M.SUNDARAVARATHAN,CHENNAI vs. ITO NON CORPORATE WARD 1(4), CHENNAI

This appeal of the assessee is directed against the order of the Commissioner of Income Tax (Appeals) -10, Chennai, dated 31.01.2019 and pertains to assessment year 2009-10.

The only issue arises for consideration is with regard to condonation of delay of 2009 days in filing appeal before the CIT(Appeals).

We heard Shri T. Vasudevan, the Ld.counsel for the assessee and Smt. G.D. Jayanthi Angayarkanni, the Ld. Departmental Representative. On perusal of the impugned order of the CIT(Appeals), it appears that the delay was due to the assessee’s ill health and continuous medical treatment. The assessee was said to be a sick patient attacked with paralysis and confined to bed for the past more than 12 years. In such a factual situation, the assessee cannot be blamed for not filing the appeal within the prescribed time. Moreover, proceeding before the CIT(Appeals) is a judicial proceeding. Therefore, the CIT(Appeals) is expected to quantify the taxable income in accordance with the provisions of Income-tax Act. The object of proceeding under the Income-tax Act is to quantify the taxable income and levy tax thereon. Since the assessee cannot be blamed for his absence due to severe ill health, this Tribunal is of the considered opinion that the assessee was prevented from sufficient cause from filing the appeal within the prescribed time. Accordingly, this Tribunal is of the considered opinion that there was a sufficient case on the part of the assessee in not filing the appeal within the prescribed time. Hence, the delay of 2009 days in filing the appeal before the CIT(Appeals) is condoned.

Now the appeal stands restored on the file of the CIT(Appeals). The CIT(Appeals) is hereby directed to dispose the appeal on merit after giving a reasonable opportunity to the assessee.

In the result, the appeal filed by the assessee is allowed.