The Chennai Bench of the Income Tax Appellate Tribunal (ITAT) condoned a 74-day delay in filing an appeal by Mohandoss Jayaprakash citing non-compliance caused by serious illness and lack of access to a computer and remanded the matter back to the Commissioner of Income Tax (Appeals) CIT(A).
Mohandoss Jayaprakash, the assessee, is an individual residing in Chengalpattu, Kanchipuram District, and filed an appeal for the assessment year 2020-21. The appeal was filed with a delay of 74 days supported by an affidavit explaining that the delay was caused by serious illness which left the assessee bedridden and unable to respond to notices from the tax authorities.
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The Commissioner of Income Tax (Appeals) CIT(A) had issued five notices to the assessee which went unanswered due to the medical condition of the assessee. So, the CIT(A) passed an ex parte order dismissing the appeal without addressing the substantive grounds raised by the assessee.
On appeal before the ITAT, the assessee’s counsel argued that the non-response to the notices was due to genuine health reasons and requested another opportunity to substantiate the grounds of appeal. The assessee’s counsel assured the tribunal of providing all necessary written submissions and supporting documentation.
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The two-member bench comprising Aby T. Varkey (Judicial Member) and Manoj Kumar Aggarwal (Accountant Member) considered the arguments presented. The tribunal observed that the CIT(A) had not provided adequate consideration to the facts and evidence leading to a procedural lapse in the adjudication process.
The tribunal observed that CIT(A) failed to comply with the adjudication requirements under Section 250(6) of the Income Tax Act, which mandates a proper examination and reasoning of the issues raised in an appeal. The tribunal explained the importance of adhering to the principles of natural justice ensuring that taxpayers are given a fair opportunity to present their case.
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The tribunal directed the CIT(A) to reassess the matter and adjudicate the grounds of appeal in accordance with the law, ensuring that the assessee is given sufficient opportunity to present his case. The appeal was remanded to the CIT(A) for fresh adjudication and allowed for statistical purposes.
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