BABU LAL,MATHURA vs. THE I.T.O. WARD 1(3)(1), MATHURA

At the time of hearing, learned AR of the assessee submitted that the assessment order as well as order passed u/s. 250 of the Income-tax Act, 1961 (“the Act” for short) are ex parte. At the same time, he brought to my notice that the assessee is a senior citizen. The present appeal was filed with the delay of 468 days. In the affidavit filed by the assessee, it is brought to my notice that the assessee is an un-educated individual and a retired pensioner from railway as helper and retired in 2015. The assessee was suffering from various ailments. A medical certificate was filed to support the submission that during the period, the assessee was seriously ill and relevant medical certificate along with affidavit was placed on record and prayed that the above said delay may be condoned.

On the other hand, learned DR objected to the submissions of the assessee and submitted that the delay is substantial.

Considered the rival submissions and the material available on records.

After considering the age and background of the assessee and after considering the medical certificate submitted before me, I observe that there is reasonable cause for such delay in filing the appeal before the ITAT. For the sake of overall justice, I am inclined to condone the delay and remit the issue back to the file of Assessing Officer to redo the assessment de novo after giving proper opportunity of being heard to the assessee. I also direct the assessee to cooperate with the revenue authorities and file relevant information without taking any adjournment.