Loading judgment…
No AI summary yet for this case.
Income Tax Appellate Tribunal, DELHI BENCHES : F : NEW DELHI
Before: SHRI R.S. SYAL & SMT BEENA PILLAI
& 2353/Del/2017 Stay Appln. Nos.566 & 567/Del/2017 ORDER PER R.S. SYAL, VP: These two appeals filed by the assessee and equal number of stay applications relate to the assessment year 2012-13.
Both the appeals are directed against the orders of the ld. CIT(A) dated 19.01.2017. The first appeal is against the quantum assessment made pursuant to order u/s 143(3) read with section 147 and the second one is against confirmation of penalty u/s 271(1)(c) of the Act.
We have heard both the sides and perused the relevant material on record. It is observed that both the appeals were filed late before the ld. CIT(A) by 315 days. The delay was not condoned and the appeals came to be dismissed. Ms Meenakshi Singh, widow of Late Maj. Gen.
Rajeshwar Singh (Retd.), the assessee in question, appeared in person and stated the reasons for the delay in presenting the appeals before the ld. CIT(A). It was submitted that her late husband was suffering from cancer at the material time, which led to the late filing of the appeals before the ld. CIT(A). She stated that her husband passed away on 27.6.2016. A copy of death certificate has also been placed on record. Considering the 2 & 2353/Del/2017 Stay Appln. Nos.566 & 567/Del/2017 entirety of facts and circumstances prevailing for the instant appeals, we are satisfied with the reasons for delay in presenting the appeals before the ld. CIT(A). Such a delay is condoned. The impugned orders and set aside and the appeals are restored to the file of the ld. first appellate authority to be disposed off on merits after allowing a reasonable opportunity of being heard to the assessee. Needless to say, the assessee will be at liberty to file any material/evidence in support of the appeals before the ld. first appellate authority.
In view of our decision on appeals, the stay applications have become infructuous.
In the result, the appeals are allowed for statistical purposes and the stay applications are dismissed as having become infructuous.
Order pronounced in the open court on 17th November, 2017.