BABU LAL,MATHURA vs. THE I.T.O. WARD 1(3)(1), MATHURA
Facts
The assessee filed an appeal against an ex parte order with a delay of 468 days. The assessee is a senior citizen, uneducated, a retired railway pensioner, and suffered from various ailments, supported by a medical certificate.
Held
The Tribunal condoned the delay, acknowledging the reasonable cause due to the assessee's age, background, and medical condition. The appeal was remitted back to the Assessing Officer for de novo assessment with an opportunity to be heard.
Key Issues
Condonation of delay in filing the appeal and validity of ex parte assessment order.
Sections Cited
250
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, AGRA (SMC
Before: SHRI S. RIFAUR RAHMAN
The assessee has filed this appeal against the order of the learned Commissioner of Income-tax (Appeals), National Faceless Appeal Centre (NFAC), Mumbai (“Ld. JCIT(A” for short) dated 20.06.2024 for the Assessment Year 2017-18.
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
ITA No.459/Agr/2025
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.
In the result, appeal filed by the assessee is allowed for statistical purposes.
Order pronounced in the open court on 18.12.2025.
Sd/- (S. RIFAUR RAHMAN) ACCOUNTANT MEMBER Dated: *aks/- Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, Agra
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