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Facts
The assessee filed a return for AY 2018-19, but failed to respond to notices under sections 143(2) and 142(1), leading to an ex-parte assessment. The CIT(A) dismissed the assessee's subsequent appeal ex-parte, despite condoning a 300-day delay, as the assessee could not appear due to heart-related illness. The assessee sought further appeal to the ITAT after a 182-day delay due to the same illness.
Held
The Tribunal condoned the 182-day delay in filing the appeal, finding no malafide intent and acknowledging the appellant's illness preventing appearance in prior proceedings. In the interest of justice, the Tribunal restored the matter to the file of the Assessing Officer for a fresh decision in accordance with law, setting aside the ex-parte orders.
Key Issues
Condonation of delay in filing appeal due to illness; setting aside ex-parte assessment and CIT(A) order for fresh adjudication by AO.
Sections Cited
143(2), 142(1)
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCH ‘E’: NEW DELHI
(ASSESSMENT YEAR-2018-19) Maalddin ITO WARD 2(4), House No.268, GURGAON Tapkan (96), Vs. Tapkan, Mewat-122107 Haryana-122107 PAN:BPBPM8995K (Appellant) (Respondent) Assessee by Shri I.P. Bansal, Adv. Shri Vivek Bansal, Adv. and Sh. Vishal Chechi, Adv. Respondent by Shri Amit Shukla, Sr.DR Date of Hearing 23/10/2024 Date of Pronouncement 23/10/2024 O R D E R
PER VIMAL KUMAR,JM:
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.
3ITA No.1619/Del/2024 Maalddin vs. NFAC
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.