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Facts
The assessee's appeal was dismissed by the Ld.CIT(A) due to a delay of 51 days in filing. The assessee cited a medical emergency involving his nephew's son's hospitalization as the reason for the delay. The Ld.CIT(A) rejected the condonation of delay application, stating that no affidavit was filed along with it.
Held
The Tribunal found that the assessee had provided sufficient cause for the delay due to the medical emergency and condoned the delay of 51 days. The Tribunal also noted that the Ld.CIT(A) had failed to decide the grounds of appeal on merits, which is a violation of Section 250(6) of the Income Tax Act, 1961.
Key Issues
Whether the delay in filing the appeal before the Ld.CIT(A) should be condoned and whether the appeal should be decided on merits by the Ld.CIT(A) after the delay is condoned.
Sections Cited
250(6)
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Income Tax Appellate Tribunal, ‘B’ BENCH: CHENNAI
Before: SHRI ABY T. VARKEY & SHRI AMITABH SHUKLA
आदेश / O R D E R
PER ABY T. VARKEY, JM:
This is an appeal preferred by the assessee against the order of the Learned Commissioner of Income Tax (Appeal), Addl./JCIT(A), Pune-1, (hereinafter in short "the Ld.CIT(A)”), dated 15.02.2024 for the Assessment Year (hereinafter in short "AY”) 2017-18.
At the outset, the Ld.AR of the assessee submitted that the Ld.CIT(A) has dismissed the appeal not on merits but on the specious plea that the delay of ‘51’ days couldn’t be explained by the assessee and even though, the assessee had given the reason that his brother’s son was admitted in hospital due to high fever and other complicities, which prevented the assessee from handing over the documents to the Chartered Accountant for filing the appeal before the due date. However, the Ld.CIT(A) brushed it aside on the ground that the assessee didn’t file any affidavit along with application for condonation of delay, and held that the delay caused was unjustified and therefore, he declined to condone the delay and dismissed the appeal in limine. Before us, the assessee has filed affidavit narrating the events which led to delay in filing of appeal before the Ld.CIT(A), wherein the assessee has pleaded that due to medical emergency he had to attend his brother’s son who was admitted in a critical state in the hospital. Having gone through the contents of the affidavit and other relevant documents to support it, we are satisfied that there was sufficient cause for not filing the appeal in due date before the Ld.CIT(A). Therefore, the delay of fifty one days caused in filing of the appeal before the Ld.CIT(A) stands condoned.
It was brought to our notice that Ld.CIT(A) has not decided the grounds of appeal raised by the assessee on merits, which is in violation of sub-section (6) of section 250 of the Income Tax Act, 1961. Therefore, we are inclined to set aside the impugned order and restore the appeal back to his file with a direction to decide the grounds of appeal raised by the assessee on merits after hearing the assessee as per section 250(6)
1. (AY 2017-18) Mr. Karthikeyan Balasubramaniyan of the Act. The assessee is directed to file written submissions/relevant documents to substantiate his grounds of appeal before the Ld.CIT(A) and the Ld.CIT(A) to pass orders in accordance to law after hearing the assessee.
In the result, appeal filed by the assessee is allowed for statistical purposes.