Anitha Kumari Mehta Vs DC/AC (ITAT Patna)
Income Tax Appellate Tribunal (ITAT), Patna Bench, has condoned a delay of 99 days in an appeal filed by Anitha Kumari Mehta for the Assessment Year 2017-18. The assessee’s appeal, lodged against an order from the National Faceless Appeal Centre, Delhi, was delayed due to the assessee’s serious medical exigencies.
The ITAT reviewed the condonation petition and affidavit filed by the assessee, which stated that her illness prevented her from filing the appeal within the prescribed time limit. While the Departmental Representative argued that the delay was not adequately explained, the Tribunal found the reasons cited by the assessee to be “genuine and bonafide,” thereby admitting the appeal for adjudication. This decision aligns with the general legal principle that genuine and reasonable causes for delay should be considered to ensure justice on merits, though no specific judicial precedent was cited in this order.
The core of the dispute involves cash deposits made into the assessee’s bank account. Anitha Kumari Mehta operates “Hamara Petrol Pump” in Bodhgaya, dealing in petrol and diesel. During the initial assessment proceedings, the Assessing Officer (AO) noted that the assessee failed to furnish crucial documents, including cash books, bills, vouchers, sales and purchase registers, and creditor confirmations. Similarly, during the appellate proceedings before the CIT(A), the assessee could not respond to notices due to her ongoing illness.
