JITENDER SINGH,ARWAL vs. ITO, DHANBAD
Facts
The assessee's appeal before the CIT(A) for the assessment year 2013-2014 was dismissed due to a delay of 395 days. The assessee contended that the delay was caused by medical reasons, submitting a medical certificate for treatment during the period 20.03.2022 to 15.06.2022.
Held
The ITAT found the assessee's reasons for the delay plausible and not false. It condoned the 395-day delay and restored the appeal to the file of the CIT(A) for fresh readjudication, directing the assessee to provide all relevant documentary evidence.
Key Issues
Whether the delay in filing an appeal before the CIT(A) should be condoned due to medical reasons and if the case should be restored for fresh adjudication.
Sections Cited
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Income Tax Appellate Tribunal, RANCHI BENCH, RANCHI
Before: SHRI GEORGE MATHAN, JM & SHRI RATNESH NANDAN SAHAY, AM
आयकर अपीलीय अधिकरण, र ाँची न्य यपीठ, र ाँची IN THE INCOME TAX APPELLATE TRIBUNAL RANCHI BENCH, RANCHI BEFORE SHRI GEORGE MATHAN, JM & SHRI RATNESH NANDAN SAHAY, AM आयकर अपील सं./ITA No.482/RAN/2024 (निि ारण वर्ा / Assessment Year :2013-2014) Jitender Singh, Vs. ITO, Ward-1(2), Ranchi S/o Dukhan Singh, Phakarpur, Arwal, Bihar-804401 स्थायी लेखा सं./PAN No. : CHQPS 5238 H (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) निर्ाारिती की ओर से /Assessee by : Shri Devesh Poddar, Advocate राजस्व की ओर से /Revenue by : Shri Rajib Jain, CIT-DR सुनवाई की तारीख / Date of Hearing : 09/10/2025 घोषणा की तारीख/Date of Pronouncement : 09/10/2025 आदेश / O R D E R Per Bench : This is an appeal filed by the assessee against the order passed by the ld.CIT(A), National Faceless Appeal Centre (NFAC), Delhi, dated 28.11.2024 for the assessment year 2013-2014. 2. Shri Devesh Poddar, ld. AR appeared on behalf of the assessee. Shri Rajib Jain, ld. CIT-DR appeared on behalf of the revenue. 3. It was submitted by the ld AR that due to medical reasons the assessee could not approach the ld. CIT(A) within the stipulated time resulting into dismissal of the appeal of the assessee on account of delay. In this regard, the assessee has filed medical certificate issued in favour of the assessee showing that the assessee was under treatment during the period 20.03.2022 to 15.06.2022. It was, thus, submitted that the delay may kindly be condoned and the matter may be restored to the file of ld. CIT(A)
2 ITA No.482/Ran/24 to decide the issue afresh so that the assessee could be able to provide all the relevant documents to substantiate his claim. 4. In reply, ld CIT-DR submitted that proper opportunities were allowed and the assessee could not produce the documents as required by both the authorities below. It was submitted that the orders passed by both the authorities below deserve to be upheld. 5. We have considered the rival submissions. A perusal of the order of the ld. CIT(A), it clearly shows that the appeal of the assessee has been dismissed on account of delay. The reasons stated by the ld.AR on behalf of the assessee during the course of hearing regarding delay in filing the appeal before the ld.CIT(A), are plausible and not found to be false. Accordingly, we condone the delay of 395 days delay in filing the appeal before the ld. CIT(A) and in the interest of justice, the issues in this appeal are restored to the file of the ld. CIT(A) for readjudication afresh after granting the assessee adequate opportunity of being heard. The assessee is also directed to produce all the documentary evidence to substantiate his case during the course of readjudication proceeding before the CIT(A) positively. 6. In the result, appeal of the assessee is partly allowed for statistical purposes. Order dictated and pronounced in the open court on 09/10/2025.
Sd/- Sd/- (RATNESH NANDAN SAHAY) (GEORGE MATHAN) लेख सदस्य / ACCOUNTANT MEMBER न्य नयक सदस्य / JUDICIAL MEMBER र ाँची Ranchi; दिनांक Dated 09/10/2025 Prakash Kumar Mishra, Sr.P.S.
3 ITA No.482/Ran/24 आदेश की प्रनिललपप अग्रेपर्ि/Copy of the Order forwarded to : अपीलार्थी / The Appellant- . 1. प्रत्यर्थी / The Respondent- 2. 3. आयकि आयुक्त(अपील) / The CIT(A), आयकर आयुक्त / CIT 4. निभागीय प्रनतनिनर्, आयकि अपीलीय अनर्किण, र ाँची / DR, ITAT, Ranchi 5. गार्ड फाईल / Guard file. 6. सत्यापपत प्रतत //True Copy// आदेश िुस र/ BY ORDER, (Senior Private Secretary) आयकर अपीलीय अधिकरण, र ाँची / ITAT, Ranchi
