Mohammed Yousuf Vs ITO (ITAT Hyderabad)
Delay Condoned for Police Official on Special Duty – CIT(A) Erred in Dismissing Appeal on Limitation – Matter Restored for Merits Adjudication
Assessee, a Head Constable with Telangana Special Police, filed the Tribunal appeal with a 49-day delay. He explained that he was deployed on confidential law-&-order duties & Ramzan/VIP security operations across remote areas, supported by official documents. Tribunal found the reason genuine & condoned the delay.
Before CIT(A), there was a 70-day delay, which CIT(A) rejected for want of evidence & dismissed the appeal solely on limitation, without deciding the issues on merits. Assessee submitted that he was simultaneously deployed for 2024 Parliamentary Election duty & was a first-time appellant, resulting in procedural delay. Tribunal held that the explanation was reasonable, the delay was not substantial, & denying appellate remedy would cause injustice.
Relying on principles of natural justice, Tribunal set aside the CIT(A)’s order & restored the matter to CIT(A) for fresh adjudication on merits. Proper opportunity must be given, & Assessee must cooperate without seeking unnecessary adjournments.
FULL TEXT OF THE ORDER OF ITAT HYDERABAD
This appeal is filed by Shri Mohammed Yousuf, (“the assessee”), feeling aggrieved by the order passed by the Learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi (“Ld. CIT(A)”) dated 11.02.2025 for the A.Y 2015-16.
