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Income Tax Appellate Tribunal, ‘E‘ BENCH
O R D E R PER DR. B.R.R. KUMAR : The present appeal has been filed by the assessee against the order of ld. CIT(A)/NFAC, New Delhi dated 18.01.2023.
Before us, it was submitted that the assessment order has been passed u/s. 144, the Ld. CIT(A) has summarily dismissed the appeal of the assessee without adjudicating on merits owing to delay of 30 days. It was submitted that the assessee could not file the appeal in time owing to his ill health. The evidences supporting the same have been filed before us in the form of medical certificate. It was also brought to our notice that the additional evidences filed by the assessee before Ld. CIT(A) have also not been considered as the appeal of the assessee has been summarily dismissed.
Mohammed Nabi Hence, we hold that the reasons given by the assessee for filing of the appeal with the delay of 30 days owing to ill health have been acceptable, and the appeal be decided on merits, by the Ld. CIT(A) taking into consideration the additional evidences and after obtaining the necessary remand report from the Assessing Officer.