PRADIP KUMAR DEY,NADIA vs. I.T.O WD - 1,NADIA, NADIA

In this appeal, although the assessee has raised multiple grounds of appeal but at the time of hearing the grievance of the assessee has been confined to ground nos.1 and 2 and the other groudns have not been pressed. Ground Nos. 1 and 2 raised by the assessee read as follows :- “1) That on the facts and circumstances of the case and in law the Ld. CIT (A) XXXVI, Kolkata has grossly erred in dismissing the appeal on the alleged ground of delay in filing the appeal, after omitting to appreciate the constraining circumstances, caused by acute physical ailments, duly evidenced by necessary medical certificates and confirmations and the corresponding condonation application. 2) That on the facts and circumstances of the case and in law the Ld. CIT (A) XXXVI, Kolkata has grossly erred in dismissing the appeal without ever dealing with the merits

The ld. AR for the assessee has submitted tht the ld. C.I.T.(A) – XXXVI, Kolkata has erred in not condoning the dealy in filing the appeal. The assessee produced the medical certificate and other documents to show the genuineness and to show the cause of dealy in filing the appeal. In spite of this the ld. CIT(A) did not condone the delay. The ld. CIT(A) has dismissed the appeal of the assessee by observing as follows :- “3. The appellant also filed a medical certificate dated 22.03.2011 having details are as under :- "This is to certify that Mr. Pradip Kr. Dey, S/o Lt. Grish Ch. Dey ofKrishnagar, P.S.- Kalandi, Dist.-Nadia has been treated by me on and from 20110/2009 (from P.V.O.) and was diagnosed as liver alscers. Mr. Day was therefore referred to higher centre and he was than treated at Apollo Hospital at Chennai. He thereafter is follow-up by me for ill health." And also submitted another medical certificate which is as under: 'This is to certify that Mrs. Snigdha Dey 41/HCF., W/o Mr. Pradip Kumar Dey of 39, R. N. Tagore Road, Post - Krishnagar, has been suffering from Diabetis with Recurrent Pelvic inflammatory disease being treated by me for last two years. She has undergone twice laseram section for obstetric. indications and severe vulvovagata during pregnancy. She was advised to take rest and do sedentary dents. Her disease progressed to dysfunctional uterine bleeding for which she was on conservative treatment."

The submission of the A/R, grounds of appeal, assessment order and the condonation of delay petition were duly considered. The appeal has been filed approx 140 days late for which no convincing reply was filed. Generally appeals are being filed by advocate/CAs of the appellant for which appellant has shown no difficulty. There is deliberate delay under the guise of illness. Hence keeping in view of this application of condonation of delay of 140 days is rejected and appeal is dismissed.”

We have heard both the parties, perused the materials available on record. We noticed that there is merit in the submissions of the assessee, as he has explained that in spite of production of medical certificate and other documents the CIT(A) has ignored the principles of natural justice and dismissed the appeal and has not condoned the delay. It is a genuine case and delay should be condoned. Therefore we

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