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Facts
The assessee filed an appeal against the ex-parte order of the CIT(A) for Assessment Year 2011-12. The delay in filing was attributed to the assessee's serious medical condition requiring major heart surgery and prolonged treatment.
Held
The Tribunal condoned the delay in filing the appeal due to the assessee's medical condition. The Tribunal found that the CIT(A) had passed an ex-parte order without considering the assessee's submissions and therefore remanded the matter back to the CIT(A) for a fresh decision on merits.
Key Issues
Whether the delay in filing the appeal should be condoned due to the assessee's medical condition? Whether the CIT(A)'s ex-parte order warrants a remand for fresh adjudication on merit?
Sections Cited
144, 271(1)(c)
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCH, ‘C’: NEW DELHI
Before: SHRI ANUBHAV SHARMA & SHRI KRINWANT SAHAY, ACCOUNTNAT MEMBER
Date of Hearing 19.11.2025 Date of Pronouncement 19.11.2025 ORDER PER KRINWANT SAHAY, AM,
Appeal in this case has been filed by the assessee against the order dated 18.04.2024 of the ld. CIT(A)/NFAC, New Delhi, for Assessment Year 2011-12.
The assessee has raised following grounds of appeal:-
Order of the ld AO is bad in law and against the facts of the case.
2. The ld CIT (A) is totally unjustified in dismissing the appeal of the assessee as she could not appear or file the reply before the Ld CIT (A) due to her sickness.
The Ld CIT (A) is totally unjustified in up holding the order of ld AO which was passes u/s 144 of the Income Tax Act.
4. The Ld. A.O. is totally unjustified in making addition of Rs.69,95,000/- received as unsecured loans from friends & relatives.
The Ld. A.O. is totally unjustified making addition of Rs.4,25,000/- on a/c of cash deposited in her bank accounts out of personal savings.
6. The Ld. A.O. is totally unjustified making addition of Rs.2,40,000/- on a/c of personal expenses without verification of the same. 7. The Ld. A.O. is totally unjustified in initiating penalty proceedings U/s 271(1)(c), where the assessee has not concealed any income or filed inaccurate particulars of income. 3. The Registry has pointed out that there is delay of 415 days in filing of the present appeal before the Tribunal. The assessee has filed application for condonation of delay.
3.1. In the condonation application, it has been pointed out that the assessee Mrs. Neha Gupta, was suffering from serious medical ailments since 2022. As a result, she had to go major heart surgery and she remained under prolonged treatment and restricted physical activity.
3.2. The ld. DR argued that the matter of delay in filing of the appeal may be considered on merit.
We find that since the assessee was sick for a longer period of time, therefore, the delay in filing of the appeal is hereby condoned.
5. During the proceedings before us, it has came to the notice of the Bench through Condonation application, due to prolonged illness of the assessee, she could not pursue the appeal before the Ld. CIT(A), as a result, the ld. CIT(A) has passed the ex-parte order in this case.
Accordingly, the matter should be remanded back to the file of the Ld. CIT(A) for passing the order on merit.
Per Contra, the ld. DR relied upon the orders of the authorities below.
We have considered the findings given by the Assessing Officer and the ld. CIT(A) in their respective orders and we find that it is an ex-parte order passed by the ld. CIT(A) without taking on record the submissions of the assessee. In order to give natural justice to the assessee, we are inclined to remand this issue back to the file of the Ld. CIT(A) with a direction to give adequate opportunity to the assessee as required under law and pass order on merit. Thus, the appeal is remanded back to the file of the Ld. CIT(A).
In the result, the appeal of the assessee is allowed for statistical purposes.
Order pronounced in the open court on19th November, 2025.