V.KASTURI,CHENNAI vs. ITO, CHENNAI

is an appeal filed by the assessee against the Order of Commissioner of Income Tax (Appeals)-5, Chennai, in ITA No.

Shri N.Gopikrishna, JCIT represented on behalf of the Revenue and Shri K.Ravi, Adv. represented on behalf of the assessee.

It was submitted by the Ld.AR that the Ld.CIT(A) had dismissed the assessee’s appeal on account of the delay of 151 days. It was a submission that the assessee’s appeal before the Ld.CIT(A) was delayed by 151 days and the delay was specifically explained in so far as the assessee had specifically intimated that the assessee is a senior citizen of 73 years and was not keeping good health and was also suffering from breast cancer and hospitalized every now and then for treatment. It was a submission that only on account of the various medications and the treatment that the assessee has to undergo, the delay has occurred. It was a prayer that the delay may be condoned and the issues in this appeal to be restored to the file of the AO for adjudication on merits.

In reply, the Ld.DR did not raise any serious objections.

We have considered the rival submissions. Considering the fact that the assessee is a senior citizen and also suffering from breast cancer and hospitalized off and on, in the interest of natural justice, we are of the view that the delay in filing of the appeal is liable to be condoned and we do so. In these circumstances, the delay in filing the appeal by the assessee before the Ld.CIT(A) stands condoned and the issues in this appeal is restored to the file of the AO for adjudication on merits.

In the result, the appeal filed by the assessee is partly allowed for statistical purposes.