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Facts
The assessee filed an appeal against the order of the ADDL/JCIT (A)-3, Ahmedabad for Assessment Year 2017-18. The assessee sought condonation of delay in filing the appeal due to suffering from fistula surgery and being on complete bed rest.
Held
The Tribunal, after considering the condonation application and the submissions, found reasonable cause for the delay and condoned it. Since the assessee did not appear, the appeal was decided based on the Revenue's DR submissions and available records. The Tribunal noted that the assessment order was passed under Section 144, and the assessee claimed lack of opportunity and non-application of mind by the AO.
Key Issues
Whether there was sufficient opportunity provided to the assessee for assessment proceedings, and whether the delay in filing the appeal is justifiable.
Sections Cited
144
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, AGRA BENCH ‘SMC’ : AGRA.
(Assessment Year: 2017-18) Vinod Kumar, vs. ITO, Ward 2(2)(2), Village Nagla, Sukhi Post, Firozabad. Mustafabad, Jasrana, Firozabad – 205 147 (Uttar Pradesh). (PAN : ELRPK9375N) (APPELLANT) (RESPONDENT) ASSESSEE BY : None REVENUE BY : Shri Anil Kumar, Sr. DR Date of Hearing : 21.08.2025 Date of Order : 03.09.2025 O R D E R
The assessee has filed appeal against the order of the Learned ADDL/JCIT (A)-3, Ahmedabad [“Ld. JCIT(A)”, for short] dated 26.12.2024 for the Assessment Year 2017-18.
At the time of hearing, it is noticed that the assessee has filed the condonation of delay application dated 29.04.2025 and it is mentioned in the said application that the appeal could not be filed within the time because the assessee was suffering from Fistula surgery, was on complete bed rest from 15.02.2025 till 26.04.2025. It is submitted in the application that due to that medical condition, the delay in filing of the appeal occurred and also filed the copy of medical certificate along with the application. Accordingly, it is prayed that the delay in filing the appeal be condoned.
I have heard the ld. DR of the Revenue and gone through the condonation of delay application filed by the assessee. In my considered opinion, there was a reasonable cause for the delay in filing the appeal. Therefore, I condone the delay in filing the appeal before the Tribunal.
None appeared on behalf of the assessee on the date of hearing. Hence, I am proceeding to decide the appeal after hearing the ld. DR of the Revenue and the material available on record.
At the outset, it was noticed that Assessing Officer has passed the assessment order under section 144 of the Income-tax Act, 1961 (for short ‘the Act’). In the grounds of appeal, assessee submitted that the Assessing Officer initiated the proceedings without taking cognizance of the nature/records/business activity as carried out by the assessee and the proceedings were initiated merely on the information which was processed by non-application of mind. Further in the grounds of appeal, it is submitted that the ld. CIT (A) passed the impugned order without providing sufficient opportunity to the assessee as the assessee is not a tech-savvy person and unable to respond electronically. Ld. DR relied upon the order of the authorities below.
Considered the submissions of the ld. DR of the Revenue and perused the material on record. Upon careful consideration, I am of the considered view that in the interest of justice, the matter requires denovo assessment. Therefore, I remit back the issues to the file of the Assessing Officer with the directions to decide the same afresh, after giving adequate opportunity of being heard to the assessee, for which Ld. DR has no objection. Assessee is directed to fully cooperate with the AO during the proceedings. I hold and direct accordingly.
In the result, the appeal filed by the assessee is allowed for statistical purposes. Order pronounced in the open court on this 3rd day of September, 2025.