What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal. The Tribunal restored the issue to the file of the CIT(A) for fresh adjudication on grounds of natural justice, as the original appeal was decided ex-parte due to the assessee's medical condition.

The assessee filed an appeal with a delay of 50 days. The assessee also failed to appear before the CIT(A), resulting in an ex-parte order. The assessee's absence was due to suffering from cancer.

What were the issues?

Whether the ex-parte order passed by the CIT(A) was justified given the assessee's medical condition and failure to appear. Whether the appeal should be restored to the CIT(A) for fresh adjudication on merits.

Sri Kiran Bhagat, Uttar Dinajpur vs ITO | ITAT Kolkata 2018

Income Tax Appellate Tribunal, KOLKATA ‘SMC’ BENCH, KOLKATA

Before: Sri J. Sudhakar Reddy]

Date of concluding the hearing : November 26th, 2018 Date of pronouncing the order : December 5th, 2018 O R D E R Per J. Sudhakar Reddy :-

This appeal filed by the assesse is directed against the order of the ld. Commissioner of Income Tax (Appeals)- Jalpaiguri, (hereinafter the ‘ld. CIT (A)’), passed u/s 250 of the Income Tax Act, 1961 (the ‘Act’), dt. 11/04/2018, for the Assessment Year 2012-13.

There is a delay of 50 days in filing of this appeal. After perusing the petition for condonation, I am convinced that the assessee was prevented by sufficient cause from filing this appeal on time. Hence the delay is condoned and appeal admitted.

3. Heard rival contentions. After perusing the order passed by the ld. CIT(A), we find that neither the assessee nor any authorized representative has appeared before the ld. CIT(A) and hence an ex-parte order was passed. The assessee demonstrated before me that he was prevented by sufficient cause from appearing before the ld. CIT(A), as the assessee was suffering from cancer. Affidavit to that extent has been filed. Under these circumstances, as the ld. CIT(A) has not disposed off the case on merits, we deem it fit to restore the issue to the file of the ld. CIT(A),

Assessment Year: 2012-12 Shri Kiran Bhagat for fresh adjudication, in accordance with law, after giving the assessee adequate opportunity of being heard, on the grounds of natural justice. The assessee is directed to appear before the ld. CIT(A) within one month of receipt of this order, either by himself or through his Authorised Representative, take notice and thereafter continue to co-operate till the disposal of the appeal.

In the result, appeal of the assessee is allowed for statistical purposes.

SRI KIRAN BHAGAT,UTTAR DINAJPUR vs. ITO, WARD - 2(4), RAIGANJ, RAIGANJ

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