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Facts
The assessee appealed against a CIT(A) order for AY 2017-18, with a 197-day delay attributed to severe illness and angioplasty. The CIT(A) had previously condoned a 33-day delay but dismissed the appeal ex-parte, leading to the current appeal before the ITAT.
Held
The Tribunal condoned the 197-day delay, accepting the illness as a genuine cause for non-appearance before the lower authorities. In the interest of justice, the matter was restored to the Assessing Officer for a fresh decision.
Key Issues
Whether the delay in filing the appeal should be condoned due to assessee's illness and if the ex-parte dismissal by CIT(A) warrants restoration to the AO for a fresh decision.
Sections Cited
143(2), 142(1)
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCH ‘E’: NEW DELHI
O R D E R
PER VIMAL KUMAR,JM:
The application for Condonation of delay of 197 days in filing appeal and the appeal of the Assessee are against order dated 09/08/2023 of the, National Faceless Appeal Centre (NFAC) Delhi, passed by Learned Commissioner of Income Tax(Appeals) [hereinafter referred to as ‘Ld. CIT(A)’] arising out of Assessment Order dated 17/01/2022 of the Assessing Officer(hereinafter Page1 referred as Ld. A.O.) for Assessment Year 2017-18.
Maalddin vs. NFAC 2. The appellant has submitted that he has suffering from heart trouble and was in hospital for undergoing angioplasty. Copies of treatment record have been filed. Explanation for Condonation of delay in filing appeal does not smack of malafides as nothing has been gained by the appellant/assessee. Therefore, the application for Condonation of delay in delay of 197 days in filing appeal is condoned.
Brief facts of case are that appellant/assessee filed return of income of Rs.4,85,130/- for Assessment Year 2017-18 on 04/01/2018. The case was selected for limited scrutiny under CASS. Notice u/s 143(2) was issued on 10/08/2018 by the ITO, Ward-1(1), Gurugram. The case was transferred from ITO, Ward-1, Gurugram, to ITO Ward No.2(4), Gurugram. Notice u/s 142(1) of the Act were issued to assessee and 21/02/2019 or 26/08/2019 but no response was received. Ld. AO completed assessment proceeding vide order dated 17/01/2022.
The appellant/assessee preferred application for Condonation of delay of 33 days in filing appeal and appeal before Ld. CIT(A). Ld(CIT(A) allowed application for Condonation of delay of 33 days in filing appeal and dismissed the appeal vide order dated 09/08/2023.
Learned Authorized Representative for appellant/assessee Page2 submitted that there is delay of 197 days in filing appeal due to illness. Because of illness the appellant could not appear before
Learned Departmental Representative for Revenue submitted that appellant despite notices did not appear before Ld. CIT)A).
From examination of record in light of aforesaid rival contentions it is crystal clear that appellant due to illness failed to appear in assessment proceedings and appellate proceedings before Ld AO and Ld.CIT(A). In view of above material facts in interest of justice, it is expedient to restore the matter to the file of Ld. AO for fresh decision in accordance with Law.
In the result, the appeal filed by the assessee is allowed for statistical purposes.