Case Law Details
Sumita Devi Vs ITO (ITAT Delhi)
The case of Sumita Devi Vs ITO deliberated by the Income Tax Appellate Tribunal (ITAT) Delhi involves an appeal against an ex parte assessment order and subsequent appellate order. The appellant, a senior citizen suffering from chronic diseases, was unable to obtain an expert opinion on time due to her medical condition. This resulted in the delayed filing of her appeal to the Tribunal.
The ITAT Delhi considered the application of the appellant for condonation of a delay of 169 days in filing the appeal. The appellant’s representative argued that her chronic health issues prevented her from filing the appeal within the prescribed time limit. The representative cited the Supreme Court’s judgement in the case of Concord of India Insurance Co. Ltd Vs. Nirmala Devi as a precedent, arguing that the circumstances, supported by medical documentation, present sufficient cause for the delay.
Upon assessing the submissions, the ITAT Delhi found that the appellant’s chronic health condition, supported by medical certificates, was a valid reason for the delay in filing the appeal. Furthermore, the Tribunal noted the failure of the Assessing Officer (AO) and the Commissioner of Income Tax (Appeals) to properly adjudicate the appeal, leading to ex parte decisions.
The Tribunal concluded that the chronic health condition of the appellant not only justified the delay in filing the appeal but also resulted in the ex parte assessment and appellate orders. Therefore, ITAT Delhi condoned the delay of 169 days, admitting the appeal for hearing. Furthermore, the case was remanded back to the AO for de novo assessment, instructing that the AO should allow the appellant an appropriate opportunity to submit her explanations and relevant evidence in the interest of justice. The Tribunal’s ruling demonstrates the importance of providing appellants with due opportunities for presenting their cases, especially when external circumstances, such as health issues, impede their ability to do so within the stipulated timeframe.
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