Harish Gaurav Vs ADIT CPC (ITAT Jodhpur)
The Income Tax Appellate Tribunal Jodhpur allowed the assessee’s appeal challenging the dismissal of his first appeal by the CIT(A) on the ground of a 63-day delay and the consequential non-adjudication of a deduction claim. The assessee explained that the delay occurred due to prolonged illness and hospitalisation arising from a diabetic condition, and placed medical records on record. The Tribunal held that these constituted genuine and sufficient cause and observed that a liberal approach should be adopted in matters of condonation of delay, particularly when procedural law is involved and no prejudice would be caused to the Revenue. It found the CIT(A) unjustified in rejecting the appeal as non-maintainable without appreciating the medical evidence.
On merits, the Tribunal noted that the original return of income had been filed within the time permitted under law and that the computation of income reflected consideration of the relevant audit report disclosures. It observed that the disallowance made by the CPC was beyond its domain in the given factual context. Accordingly, the Tribunal set aside the impugned order and restored the issue relating to the assessee’s claim of deduction under Section 80IBA amounting to ₹67,14,290 to the file of the Assessing Officer for fresh examination after providing adequate opportunity of hearing. The appeal was allowed for statistical purposes.
