What did the Tribunal hold?

The Tribunal condoned the delay, finding sufficient cause. The matter was remitted back to the CIT(A) to allow the assessee an opportunity to present their case.

The assessee filed an appeal before the CIT(A) with a delay of 136 days. The assessee cited severe COVID-19 illness and vision problems as reasons for the delay.

What were the issues?

Whether the delay in filing the appeal before the CIT(A) can be condoned due to sufficient cause. Whether the assessee should be granted an opportunity to substantiate their case.

Jeysankari Ruban vs ITO | ITAT Chennai 2024

Income Tax Appellate Tribunal, ‘A’ BENCH: CHENNAI

Before: SHRI V. DURGA RAO & SHRI MANJUNATHA. G

Hearing: 29.01.2024Pronounced: 29.01.2024

आदेश / O R D E R

Per V. Durga Rao, Judicial Member:

This appeal filed by the assessee is directed against the order of the Learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre [NFAC], New Delhi dated 30.10.2023 relevant to the Assessment Year 2015-16.

When this appeal was taken up for hearing, the learned Counsel for the assessee has submitted that there is a delay of 136 days in filing

2 -: the appeal before Ld. CIT(A). For that, the assessee has filed an affidavit stating the reasons as under:

“I submit that I was affected by covid since early March 2022 and was severely ill and further my family members were also consecutively affected by covid and we all were under treatment and/ or isolation till 2d week of May. I further submit I was already suffered total loss of my Left eyesight during the accident which happened in 2005 and because of the covid side effect it severely affected my Right eyesight also therefore I was under treatment and I fully recovered only by the last week of August 2022 and only thereafter I was able to meet my counsel in the 2nd week of September 2022 and he informed me about the order passed by the AO and he advised me to file the above appeal before the CIT (Appeals). Immediately, I instructed my Chartered Accountant to prepare and file the appeal.”

The Ld. counsel for the assessee further prayed that the matter may be remitted back to the Ld. CIT(A) to afford an opportunity to the assessee to substantiate his case before the Ld. CIT(A).

We have heard both the sides, perused the materials available on record and gone through the orders of authorities below. We have also gone through the affidavit for condonation filed by the assessee before the Ld. CIT(A) and find that the assessee was prevented by sufficient cause for the delay of 136 days in filing the appeal before the Ld. CIT(A). Thus, we condone the delay and in order to meet the ends of natural justice, we are of the view that the Ld. CIT(A) shall give an opportunity to the assessee to substantiate his case before him.

Accordingly, we set aside the order passed by the ld. CIT(A) and remit

3 -: the matter back to the file of the Ld. CIT(A). In view of the above, the appeal filed by the assessee is allowed for statistical purposes.

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

Order pronounced in the open Court on 29th January, 2024.

JEYSANKARI RUBAN,CHENNAI vs. ITO,NON-CORPORATE WARD-15(2), CHENNAI

What did the Tribunal hold?

What were the facts?

What were the issues?

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