MOHANDOSS JAYAPRAKASH,KANCHEEPURAM vs. ITO, NCW-22(1),, CHENNAI

1. This is an appeal preferred by the assessee against the order of the Learned Commissioner of Income Tax (Appeals)/NFAC, (hereinafter in short "the Ld.CIT(A)”), Delhi, dated 11.03.2024 for the Assessment Year (hereinafter in short "AY”) 2020-21.

At the outset, it is noted that the appeal has been filed after delay of ‘74’ days and the assessee has filed an affidavit explaining the delay.

Having gone through the contents of the affidavit, we are satisfied that there is sufficient cause for the delay. Therefore, we condone the delay and proceed to adjudicate the grounds of appeal raised by the assessee.

At the outset, the Ld.AR of the assessee brought to our notice that the Ld.CIT(A) has passed the impugned order ex parte qua assessee for the reasons that the assessee didn’t respond to his ‘5’ notices. The Ld.AR pointed out that the assessee was seriously ill; and so, was bed ridden and was under constant medical treatment which prevented him from accessing the computer which resulted in him being not aware of the notices issued by Tax Authorities. Be that as it may, we note that the Ld.CIT(A) has not adjudicated the grounds of appeal in accordance with sub-section (6) of section 250 of the Income Tax Act, 1961 and therefore, we are inclined to set aside the impugned order of the Ld.CIT(A) and restore the appeal back to his file for adjudication of grounds of appeal in accordance to law after hearing the assessee. The AO has undertaken to file written submissions/relevant documents to substantiate the grounds of appeal raised in the appeal.