Condonation of delay in filing appeal due to illness-CIT(A) ought to have asked medical certificate and affidavit and admitted appeal and disposed it on merit – ITAT
ABCAUS Case Law Citation:
ABCAUS 2528 (2018) 09 ITAT
The appellant assessee was aggrieved by the order of CIT(A) who had dismissed the appeal of the assessee and not admitted the same as it was barred by limitation.
The assessee had submitted an application to the CIT(A) for condonation explaining the reason for not filing the appeal in time and stated that he was suffering badly from acute low back pain.
However, the condonation application was rejected by the CIT(A) as according to him the reason given by the assessee was not a valid reason.
Before the Tribunal the assessee contended that CIT(A) had not provided him an opportunity to explain his case before treating the reason given in the condonation application as not valid.
The Tribunal observed that though the assessee had not made clear whether any medical certificate supported by affidavit was filed before CIT(A).
The Tribunal noted that though the assessee had not given plausible explanation for the delay in filing of appeal, but as contended that he had explained the delay in filing the appeal before the CIT(A).
The Tribunal further observed that it has been repeatedly held by the Hon’ble Supreme Court and various High Courts that while dealing with the condonation of delay, the authority should consider it sympathetically and instead of dismissing the appeal, the authority should dispose it off on merit.
The Tribunal opined that there was merely a technical default for delay in filing the appeal as the reasons given by assessee were not acceptable to the CIT(A) however, the CIT(A) ought to have asked for the medical certificate duly supported by affidavit and admitted the appeal and disposed it on merit, but he did not do so.
Therefore, the Tribunal did agreed with the order of the CIT(A) and set aside his order with direction to condone the delay in filing the appeal and adjudicate the appeal on merit if the assessee files proper medical certificate duly supported by affidavit.