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Facts
The assessee filed an appeal against the order of the CIT(A) with a delay of 138 days due to the husband's leg accident. The assessee submitted medical certificates as evidence for the delay. The Revenue objected to the delay. The tribunal considered the medical records and condoned the delay.
Held
The tribunal noted that the CIT(A) passed an ex-parte order dismissing the appeal as the assessee failed to make submissions or produce evidence. The tribunal decided to give the assessee one more opportunity to contest the case before the CIT(A). The appeal was restored to the CIT(A) for fresh adjudication with a cost of Rs. 2,000/- imposed on the assessee for lethargic action.
Key Issues
Condonation of delay in filing the appeal and restoration of the appeal to the CIT(A) for fresh adjudication.
Sections Cited
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, JAIPUR BENCHES,”SMC’’ JAIPUR
Before: Hon’ble SHRI SANDEEP GOSAINvk;dj vihy la-@ITA No. 11/JP/2024
cuke Smt. Ruchi Jain The ITO Vs. 10, Rajawat Farm House Ward 1(3) SFS Mansarovar, Jaipur Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AIOPJ 1336 J vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Shri Sanjay Singh, Adv. jktLo dh vksj ls@Revenue by: Smt. Monisha Choudhary, Addl. CIT-DR lquokbZ dh rkjh[k@Date of Hearing : 20/03/2024 mn?kks"k.kk dh rkjh[k@Date of Pronouncement: 28/03/2024 vkns'k@ORDER PER: SANDEEP GOSAIN, JM This appeal filed by the assessee is directed against order of the ld. CIT(A) dated 20-06-2023, National Faceless Appeal Centre, Delhi [ hereinafter referred to as (NFAC) ] for the assessment year 2011-12 raising grounds of appeal at Form No. 36. 2.1 At the outset of the hearing, the Bench noted that there is delay of 138 days in filing the appeal by the assessee for which the assessee filed an application dated 05-01-2024 for condonation of delay narrating therein her problem.
‘’I would like to inform you that I have received order from CIT(A) Jaipur dated 27-07-2023 and the time limit for filing appeal before Hon’ble ITAT expired on 26-09-2023 against said order. There is delay of 99 to 100 days in filing the appeal before your Honour. This delay is due to leg accident of my husband. Therefore, you are kindly requested to please condone the delay in filing appeal before ITAT’’ It is also noted that she submitted the Medical Certificate issued by Swai Man Singh Chikitsalaya, Jaipur (SMS -Govt of Rajasthan) as to treatment of his husband Shri Ashish Jain 2.2 On the other hand, the ld. DR objected to such delay made by the assessee in filing the appeal. 2.3 The Bench has heard both the parties and perused the medical records of assessee’s husband and application for condonation of delay in filing the appeal. From these documents, it indicates that that there is a merit in the submission of the assessee and thus in view of the submissions of the assessee, the delay in filing the appeal by the assessee is condoned. 3.1 Further the Bench at the time of hearing of the appeal noted that the ld. CIT(A) passed an ex-parte order by dismissing the appeal of the assessee and the narration as mentioned therein are as under:-
‘’5. In the instance of the case, the appellant failed to make any submissions in support of appeal, this gives rise to an undisputable conclusion that the assesee has got nothing more to say in this regard. I have gone through the record before me and based on the record I have decided to adjudicate the issue on the merits of the case. In the instant case, the AO has rightly assessed Rs.16,65,550/- Since the appellant failed to substantiate appellant’s claim and demand raised by the Assessing Officer of Rs.15,14,305/- is hereby confirmed.