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Facts
The assessee's appeal for assessment year 2017-18 arose against an order by the CIT(A)-NFAC, which refused to condone a delay in filing the appeal. The assessee's counsel argued that the delay was due to a chronic ailment, providing evidence.
Held
The Tribunal found that the assessee's chronic ailment constituted a reasonable cause for the delay. Therefore, the delay was condoned, and the appeal was restored to the CIT(A)-NFAC for adjudication on merits.
Key Issues
Whether the delay in filing the appeal can be condoned due to a chronic ailment suffered by the assessee.
Sections Cited
147, 144, Income-tax Act, 1961
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Income Tax Appellate Tribunal, AGRA BENCH, AGRA
Before: SHRI SATBEER SINGH GODARA & SHRI MANOJ KUMAR AGGARWAL
ORDER
Per Satbeer Singh Godara, Judicial Member:
This assessee’s appeal for assessment year 2017-18, arises against the Commissioner of Income Tax (Appeals)-National Faceless Appeal Centre [in short, the “CIT(A)-NFAC”],Delhi’s DIN and order no. ITBA/NFAC/S/250/2023-24/1061082699(1) dated 18.02.2024, involving proceedings under section 147 r.w.s. 144 of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’).
Heard both the parties at length. Case file perused.
It emerges during the course of hearing that the learned CIT(Appeals)-NFAC has refused to condone the corresponding delay in the assessee’s filing of the lower appeal instituted on 26.08.2022 against the assessment framed on 28.03.2022; respectively.
Learned counsel submits in this factual backdrop that the assessee suffered from chronic ailment (evidence attached on record) which forms a reasonable cause for him not to file his lower appeal within the limitation period. Faced with this situation, we deem it appropriate to condone the above delay and restore this assessee’s appeal back to the CIT(Appeals)/NFAC for his fresh adjudication on merits within three effective opportunities at the risk and responsibility of the assessee to prove his case. Ordered accordingly.
This assessee’s appeal is allowed for statistical purposes.
Order pronounced in the open court on 17.02.2025.