Divyesh Devabhai Pampania Vs ITO (ITAT Rajkot)
Income Tax Appellate Tribunal (ITAT) Rajkot has condoned a 107-day delay in filing an appeal by Divyesh Devabhai Pampania for the Assessment Year 2015-16. The appeal was initially dismissed by the Commissioner of Income Tax (Appeals) [CIT(A)] solely due to the delay. The assessee argued that a significant portion of the delay was covered under the Supreme Court’s Covid-19 extension order, leaving only 107 days unaccounted for. The remaining delay was attributed to the assessee’s health issues, including post-Covid complications such as insomnia and weakness, which affected his ability to comply with tax proceedings on time. Additionally, the assessee, residing in a small village, claimed that a notice was served to an old consultant who failed to forward it, further delaying the appeal process.
ITAT Rajkot found the delay neither intentional nor deliberate and emphasized the importance of fair hearing. Observing that both the Assessing Officer (AO) and CIT(A) had passed ex-parte orders without considering the case on its merits, the tribunal set aside the CIT(A)’s order and remanded the matter back to the AO for fresh adjudication. The AO has been directed to provide the assessee with a fair opportunity to present his case and submit necessary documents. The assessee has also been advised to be more vigilant in future proceedings. Since the quantum appeal was restored, the related penalty appeal was also sent back for reconsideration.
