Narayanappa Govindaraju Vs DCIT (ITAT Bangalore)
ITAT Bangalore held that delay of 85 days in filing of appeal before CIT(A) condoned on medical grounds. Accordingly, matter remitted back to CIT(A) for fresh consideration on merits.
Facts- A search was conducted on 09.05.2018 in the case of T. Suresh, Bangalore in connection with search proceedings in the group case of T. Suresh and Others. Notice u/s. 153C of the Act was issued on 31.08.2021 and assessee filed return of income on 10.03.2022 declaring total income of Rs.7,73,220. Thereafter other statutory notices were issued. During the course of assessment proceedings u/s. 153C the AO assessed income at Rs.6,41,08,220 and passed order on 27.03.2022.
Appellant preferred an appeal before First Appellate Authority with a delay of 85 days. Accordingly, the same was dismissed as not maintainable. Being aggrieved, the present appeal is filed.
Conclusion- Held that it is clear from Form 35 that the intention of the assessee was to file appeal within time. The assessee has furnished medical prescription issued by Manipal Hospital. Another medical prescription dated 25.06.2024 issued by Dr. C.A. Chethan is also filed along with condonation application before us. Thus, we condone the delay in filing the appeal before the FAA. We remit the issue to the ld. CIT(Appeals) for fresh consideration on merits and decision as per law.
