MAJ GEN RAJESHWAR SINGH THROUGH LEGAL HEIR MEENAKSHI SINGH,GURGAON vs. ITO, NEW DELHI

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ITA 2353/DEL/2017Status: DisposedITAT Delhi17 November 2017AY 2012-134 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeals before the CIT(A) due to the prevailing circumstances. The impugned orders were set aside, and the appeals were restored to the CIT(A) for disposal on merits.

What were the facts?

The assessee's appeals before the CIT(A) were dismissed due to a delay of 315 days. The delay was attributed to the assessee's husband suffering from cancer and his subsequent passing.

What were the issues?

Whether the delay in filing the appeals before the CIT(A) should be condoned due to the assessee's personal circumstances and the death of her husband.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 147,Section 271(1)(c)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCHES : F : NEW DELHI

Before: SHRI R.S. SYAL & SMT BEENA PILLAI

For Appellant: Ms Meenakshi Singh, L/H &, Shri Rahul Chaurasia, CA
For Respondent: Shri Gaurav Dodeja, Sr. DR
Hearing: 17.11.2017Pronounced: 17.11.2017

& 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.

2.

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.

3.

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.

4.

In view of our decision on appeals, the stay applications have become infructuous.

5.

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.

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