Loading judgment…
Facts
The assessee filed an appeal before the CIT(A) against an assessment order. The appeal was filed with a delay of 67 days, which the CIT(A) did not condone, dismissing the appeal on technical grounds. The assessee cited terminal illness and submitted a medical certificate to explain the delay.
Held
The Tribunal noted that there was no culpable negligence or mala fide on the part of the assessee. The medical certificate provided reasonable cause for the delay. The Tribunal condoned the delay of 67 days and restored the issue back to the CIT(A) for adjudication on merits.
Key Issues
Whether the delay in filing the appeal before the CIT(A) was sufficiently explained and whether it should be condoned.
Sections Cited
147, 144
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, IN THE INCOME TAX APPELLATE TRIBUNAL,
O R D E R Per Bench
This is an appeal filed by the assessee against the order of the ld CIT(A) This is an appeal filed by the assessee against the order of the ld CIT(A) This is an appeal filed by the assessee against the order of the ld CIT(A)- Hazaribag dated18.4.2018 18.4.2018 in Appeal No.1001/HZB/2017-18 18 for the assessment year 2012-13.
None appeared from the side of the assessee when the matter was called None appeared from the side of the assessee when the matter was called None appeared from the side of the assessee when the matter was called for hearing. Shri Khubchand T Pandya, d Sr Shri Khubchand T Pandya, d Sr DR appeared for the revenue DR appeared for the revenue.
We have heard ld Sr DR and perused the record of the case. We have heard ld Sr DR and perused the record of the case. We have heard ld Sr DR and perused the record of the case.
P a g e 1 | 3
A perusal of the order of the ld CIT(A) clearly shows that the assessee had filed appeal against the assessment order passed u/s.147/144 of the Act. Notices of hearing were sent to the assessee as is evident from the impugned order at page 1. The appeal filed before the ld CIT(A) was time barred by 09 days, as claimed by the assessee. The ld CIT(A) did not condone the delay of 09 days and dismissed the appeal on technical ground stating the assessee failed to explain the reason of delay in filing the appeal. However, the ld CIT(A) noted that the delay is not 9 days but 67 days and no valid reason whatsoever was furnished. The assessee claimed before the ld CIT(A) that the assessee was terminally illand the delay in filing of the appeal was unintentional. In support of the illness, the assessee had filed medical certificate. It is a matter of fact that by filing the appeal delay, the assessee would not get any benefit. There is no culpable negligence or mala fide on the part of the assessee in delayed filing of the appeal. By furnishing the medical certificate in support of the delay in filing the appeal, the assessee has proved his reasonable cause. Once the assesse has preferred the appeal, it seems that he is serious about his appeal. In view of above, we condone the delay of 67 days, as admitted by the revenue and restored the issue back to the file of the ld CIT(A) to adjudicate the issue on merits after affording adequate opportunity of hearing to the assessee. The assessee is directed to cooperate in the set aside proceedings and furnish all the evidences as required by the ld CIT(A).
P a g e 2 | 3
In the result, appeal of the assessee and appeal of the assessee stand partly allowed for statistical purposes.
Order dictated and pronounced in the open court on 11/06/2025.