Parvinder Kaur, Delhi vs Assessee
- CitationITA No. 4123/Del/2014
Ratio decidendi
The rule this decision rests on
The Tribunal condones a delay of 227 days in filing the appeal where the assessee's husband, who handled her income-tax matters, was incapacitated by a serious heart condition and the assessee could not hand over the case file to her chartered accountant, and that incapacity, supported by an affidavit and medical certificate, constitutes sufficient cause for the delay. Where the first appellate authority dismissed the appeal in limine without adjudicating it on the merits, and the information necessary for adjudication was not placed before the Assessing Officer, the Tribunal sets aside the ex-parte order of the first appellate authority and restores the matter to the Assessing Officer for de novo consideration, on the ground that this serves the interests of justice, with the assessee's representative undertaking to cooperate and produce documents.
Written by Miss Lucy from the judgment below, not taken from a headnote.
Judgment
As delivered
Parvinder Kaur ITO, 123, FF, Narang Colony, Ward-26(3) Janak Puri, Vs. Civik Center, Delhi New Delhi PAN:ABMPK6839Q (Appellant) (Respondent)
Appellant by : Sh. Vinod Garg, Adv Respondent by : Sh. Vikram Sahay, Sr. DR
ORDER PER A. T. VARKEY, JUDICIAL MEMBER
This appeal arises from the order of the ld CIT(A), XXIV, New Delhi dated
20.09.2013 for Assessment Year 2008-09.
2. The aforesaid appeal has been instituted on 09.11.2012 and so it is
delayed by 227 days. In the application for condonation of delay it has been
stated that the assessee requested her C.A., to prefer an appeal before ITAT.
However due to the fact that her husband Shri Gurmeet Singh, who is looking
after all income tax matters, was suffering from enlargement of heart since
Jan 2011, was advised bed rest and at present is under treatment of Dr. R.R.
Kasliwal at Medanta Hospital Gurgaon, therefore she could not hand over
the complete file/ details of the case to her C.A, for preparation of appeal.
An affidavit of the assessee along with medical certificate to the aforesaid
effect has been placed on record.
Page 2 of 2
3. Having considered the above facts we hold that there is sufficient
cause and so we condone the delay and the appeal is thus admitted.
4. Ground No. 1 challenges the ex-parte order dated 20.09.2013 by ld
CIT(A) who had dismissed the appeal in limine, which is contrary to section
250 of the Income Tax Act, 1961 (herein after 'the Act'). Having considered
the submission, it is noticed that even before the AO, the requisite information
was not placed on record. Therefore in the interest of justice, the impugned
order is set-aside and the matter is restored to the file of AO, for De-novo
consideration. The ld AR undertakes to cooperate and produce all
documents before the AO to substantiate its claim.
5. In the result, the appeal is allowed for statistical purposes.
Order pronounced in the open court on 17.02.2015.
-Sd/- -Sd/- (G. D. AGARWAL) (A. T. VARKEY) VIDE PRESIDENT JUDICIAL MEMBER Dated:17/02/2015 A K Keot
Copy forwarded to 1. Applicant 2. Respondent 3. CIT 4. CIT (A) 5. DR:ITAT ASSISTANT REGISTRAR ITAT, New Delhi
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