Chronic Disease Resulted in Ex parte Assessment and Ex parte Appellate Order: ITAT Directs Denovo Adjudication [Read Order]

The Delhi Bench of Income Tax Appellate Tribunal (ITAT) has directed for denovo adjudication on finding that chronic disease of the assessee had resulted in ex parte assessment and ex parte appellate order.

AO had passed an assessment order under Section144 of the Income Tax Act 1961 and the Commissioner of Income Tax Appeals (CIT(A)) has also passed ex parte order and dismissed the appeal of the assessee, Sumita Devi, expartedly.

Raghav Sharma on behalf of the assesse while seeking the condonation of delay submitted that theassessee was a senior citizen suffering from chronic diseases like migraine, P/V bleeding etctherefore, the assessee was unable to obtain expert opinion in respect of first appellate order.

SumeshSwani,on behalf of the revenue submitted that if it was found just and proper then the department had no serious objection if the matter be restored to the file of the AO for de novo framing of assessment order.

A Single Bench of C.M. Garg,(Judicial Member), allowed the appeal and restored it back and directed for denovo adjudication observing that, “I am of the view that while deciding the condonation petition of assessee it has already observed that the assessee was suffering with chronic diseases and therefore, he could not file appeal within prescribed time limit and this cause was continuous and thus was continuously persisting in the life of the assessee which resulted into ex parte assessment as well as ex parte first appellate order.”

To Read the full text of the Order CLICK HERE

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