Rejection of Appeal by CIT(A) on ground of Delay in Filing Appeal by Assessee : ITAT Directs Re-adjudication [Read Order]
![Rejection of Appeal by CIT(A) on ground of Delay in Filing Appeal by Assessee : ITAT Directs Re-adjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Rejection-Appeal-CITA-ground-Delay-Filing-Appeal-Assessee-ITAT-Directs-Re-adjudication-TAXSCAN.jpg "Rejection of Appeal by CIT(A) on ground of Delay in Filing Appeal by Assessee : ITAT Directs Re-adjudication [Read Order]")
The Chennai bench of the Income Tax Appellate Tribunal (ITAT) directed the Commissioner of Income Tax (Appeals) to re-adjudicate the matter by condoning the delay of filing an appeal by the assessee. V. Babu, the appellant assessee was an individual and filed his return of income for the relevant assessment year. The assessing officer levied a penalty during the assessment. Thus...
The Chennai bench of the Income Tax Appellate Tribunal (ITAT) directed the Commissioner of Income Tax (Appeals) to re-adjudicate the matter by condoning the delay of filing an appeal by the assessee.
V. Babu, the appellant assessee was an individual and filed his return of income for the relevant assessment year. The assessing officer levied a penalty during the assessment. Thus the assessee filed delayed by one day in filing the appeal and filed a petition for condonation of delay in the form of an affidavit before the Commissioner of Income Tax (Appeals).
The assessee appealed against the order passed by the Commissioner for rejecting the appeal filed by the assessee against the imposition of penalty by the assessing officer.
N.V. Narayanan, the counsel for the assessee contended that the authorised representatives of the assessee were suffering from a heart problem and had already undergone surgery twice was the reason for the delay in filing the appeal.
It was also submitted that the Commissioner of Income Tax (Appeals) had not adjudicated the case on merits and prayed for condoning the delay in filing the appeal before the authority.
P. Sajit Kumar, the counsel for the revenue relied on the decision made by the lower authorities and contended that the appeal filed by the assessee was delayed and not properly substantiated.
The bench observed that there was a delay of 67 days in filing the appeal before the Commissioner for which the assessee had stated that due to the ill health of the authorized representative. Since it was not possible to discuss the tax matter or any other important matters with a person ailing from heart disease seeking expert opinion, there was reasonable cause for the delay in filing the appeal.
The two-member bench comprising V. Durga Rao (Judicial) and Manoj Kumar Aggarwal (Accountant) directed the Commissioner of Income Tax (Appeals) to condone the delay of filing the appeal and re-adjudicate the case on merit while allowing the appeal filed by the assessee.
To Read the full text of the Order CLICK HERE
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