INCOME TAX ACT, 1961

Section 250

Appeal [CIT(A)] - Condonation of delay - Assessee was under medical treatment and advised complete bed rest for long time - Sufficient cause

Assessee sought condonation of delay in filing appeal before CIT(A). It was pointed out that the assessee was suffering from various diseases and had paralysis attack and he was under medical treatment and bed rest for long time. Therefore, the assessee could not receive the notices as well as the orders of the AO. However, CIT(A) did not condone such delay. Assessee contended that he explained sufficient cause for delay in filing the appeal before the CIT(A), however, he declined to condone the delay and dismissed the appeal in limine. Held: Assessee was a 71 years old person and he was suffering from various diseases and had paralysis attack and he was under medical treatment and advised complete bed rest since July 2015 to January 2017. Further, he was not at business premises and he was not aware about delivery of order and could not receive assessment order. During the treatment of the assessee, his entire family was in tension about survival of the assessee and they were also not aware about income-tax assessment order. Further, the assessee was having only one son and he was doing care of the assessee. Therefore, the appeal before CIT (A) was not filed in time and hence, the delay in filing such appeal was condoned. Further, since the CIT(A) did not decide the appeal on merits, therefore, the matter was set aside to the record of the CIT (A) for adjudication of the same on merits.

REFERRED :

FAVOUR : In assessee's favour/Matter remanded

A.Y. : 2008-09

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