TARAWATI SADANA ,DABRA vs. ITO WARD 1(1), GWALIOR

None appeared on behalf of the assessee on the date of hearing today. But on perusal of the order of the Learned NFAC, we find that the Learned NFAC had dismissed the appeal of the assessee by not condoning the delay in filing of appeal by 106 days. The assessee had stated that against the assessment order, he intended to file first appeal and had deposited the appeal filing fees of Rs 1,000/- on 13-04-2023 itself showing his bonafide intention. But due to sickness of his elder brother in April and May 2023 who finally passed away on 26-05-2023 which was followed by severe heat stroke for the assessee due to which the assessee was advised rest by the Doctor, he could not concentrate on due date of filing of appeal. We find that this reason to be a sufficient cause and hence in the interest of substantial justice, we direct the Ld NFAC to condone the delay and admit the appeal for adjudication. The Learned NFAC is also directed to pass a speaking order by adjudicating all the grounds raised by the assessee. Needless to mention that the assessee be given reasonable opportunity of being heard. The assessee is at liberty to raise additional grounds and file additional evidences, if any, if he so desires. With these directions, the grounds are restored to the file of Learned NFAC for de novo adjudication in accordance with law.

In the result, the appeal of the assessee is allowed for statistical purposes.