MAALDDIN,HARYANA vs. NEAC, DELHI

The application for Condonation of delay of 182 days in filing appeal and the appeal of the Assessee are against order dated 09.08.2023 of the National Faceless Appeal Centre (NFAC), Gurgaon, passed by Learned Commissioner of Income Tax(Appeals) [hereinafter referred to as ‘Ld. CIT(A)’] arising out of Assessment Order dated 06.04.2021 of the Assessing Officer(hereinafter referred as Ld. A.O.) for Assessment Year 2018-19. Page1 2ITA No.1619/Del/2024 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 182 days in filing appeal is condoned.

Brief facts of case are that appellant/assessee filed return of income of Rs.5,05,160/- for Assessment Year 2018-19 on 19.08.2018. The case was selected for limited scrutiny under CASS. Notice u/s 143(2) was issued on 22.09.2019 by the ACIT. Notice u/s 142(1) of the Act was issued to assessee but no response was received. Ld. AO completed assessment proceeding vide order dated 06.04.2021.

The appellant/assessee preferred application for Condonation of delay of 300 days in filing appeal and appeal before Ld. CIT(A). Ld(CIT(A) allowed application for Condonation of delay in filing appeal and dismissed the appeal vide order dated 09/08/2023.

Learned Authorized Representative for appellant/assessee submitted that there is delay of 182 days in filing appeal due to illness. Because of illness the appellant could not appear before the Ld. CIT(A). Learned CIT(A) erred in dismissing the appeal ex- parte. So, the matter may be restored to file of Learned CIT(A) for Page2 fresh decision.

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.