ITAT Condones 63 Day-Delayed Appeal due to Hospitalization, Remands ₹67L Income Tax Deduction Claim u/s 80IB [Read Order]
The Appeal filed beyond the limitation period was allowed after the delay was condoned on medical grounds.
The Income Tax Appellate Tribunal (ITAT), Jodhpur Bench, condoned a delay of 63 days in filing the appeal and set aside the impugned order of the Commissioner of Income Tax (Appeals) ( CIT(A) ) regarding the disallowance of the deduction claimed for ₹67 Lakh under Section 80IBA of the Income Tax Act, 1961.
The matter was restored to the file of the Jurisdictional Assessing Officer (JAO) for fresh adjudication.
The Appellant, Harish Gaurav, filed an appeal before CIT(A) beyond the limitation period, challenging the disallowance of deduction of ₹67,14,290 under section 80IBA of the Income Tax Act,1961
The counsel for the appellant, Yogesh Pokharna, submitted that the appellant has been suffering from a prolonged diabetic condition and was hospitalized for three months around the time the impugned order was passed.
The documentary evidence was submitted before the CIT(A). However, the appeal was not appreciated by CIT(A) and the appeal was dismissed.
It was also contended by the appellant counsel that the filing of appeal is a procedural law and that a liberal view ought to be adopted while considering condonation of delay in the interest of justice.
K.C. Meena appeared as counsel for the respondent Revenue Department.
Sudhir Pareek, Judicial Member and Mital Lal Meena, Accountant Member, observed that the delay was supported by genuine medical reasons with documentary evidence. The Tribunal further noted that admission of the appeal would not have caused prejudice to the Revenue.
Accordingly, the Tribunal condoned the delay of 63 days and held that the CIT(A) was not justified in dismissing the appeal as non-maintainable. The matter relating to disallowance of deduction under Section 80IBA was restored to the file of the Assessing Officer for fresh examination after providing the opportunity of hearing to the appellant.
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