SOOSAI MANICKAM THERASA,SALEM vs. THE INCOME TAX OFFICER WARD 1(2), SALEM

Aforesaid appeal by assessee for Assessment Year (AY) 2017-18 arises out of the order of learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [CIT(A)] dated 22-09-2023 in the matter of an assessment framed by Ld. Assessing Officer [AO] u/s. 144 of the Act on 26-09-2019. The assessee is aggrieved by confirmation of addition of Rs.23.60 Lacs. The assessment has been framed on best judgment basis. The Ld. CIT(A) did not admit the appeal for want of condonation of delay of 89 days. The Ld. AR has pleaded for another opportunity of hearing to the assessee which has been opposed by Ld. Sr. DR.

We are of the considered opinion that minor delay of 89 days could be condoned since the assessee suffered adverse medical issues. Nevertheless, we direct Ld. CIT(A) to adjudicate the appeal on merits without raising the issue of delay. The assessee is directed to substantiate its case forthwith. 3. The appeal stands allowed for statistical purposes. Order pronounced in open court on 17th April, 2024.