Shri Nishant Kumar Tiwari , Dewas V. The ITO -1 , Dewas

ITA 168/Ind/2022

AI Insights

The case involves an appeal by Shri Nishant Kumar Tiwari against an order from the National Faceless Appeal Centre (NFAC), Delhi, which confirmed an addition of Rs. 12 Lakhs to the assessee's income for the Assessment Year 2011-12. This addition was initially made by the Income Tax Officer (ITO)-1, Dewas, under Section 144 of the Income Tax Act, 1961, due to non-compliance with a notice. The assessee, suffering from hemophilia, and his brother, who was hospitalized during the relevant period, were unable to comply with the procedural requirements in time, leading to a delay in filing the appeal. The Tribunal found merit in the assessee's reasons for the delay and condoned it, emphasizing the need for justice and fair hearing.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 122522 (ITAT-INDORE)
• Duration Of Justice: 7 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-01-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 24-01-2023
• Assessment Year: 2011-2012
• Appeal Filed On: 01-06-2022
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Matter Remanded
• Court: TRIBUNAL
• Keywords: Opportunity of being heard
• Section: 144; 22

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE (Convened through Virtual Court) BEFORE Ms. MADHUMITA ROY, JUDICIAL MEMBER & SHRI BHAGIRATH MAL BIYANI, ACCOUNTANT MEMBER I.T .A . No .1 68 /I nd/ 20 22 (As se ss me nt Y ea r: 20 11- 12 ) Sh ri Ni s ha nt K u mar Tiw ari 25 6, Gr a m A kb ar pu r, Di st . De was ( M. P. ) - 45 5 22 1 Vs. In co me T ax Of fi ce r-1 De was PA N No . AL BP T9 3 76 N (Appellant) .. (Respondent) Appellant by : Shri Manjit Sachdeva, A.R. Respondent by : Shri Ashish Porwal, Sr.D.R. Dat e of H ea ri ng 25.01.2023 Dat e of P ro no un ce me nt 30.01.2023 O R D E R PER Ms. MADHUMITA ROY - JM: The instant appeal filed by the assessee is directed against the order dated 16.07.2022 passed by the National Faceless Appeal Centre (NFAC), Delhi, arising out of the order dated 04.12.2018 passed by the ITO-1, Dewas, under Section 144 of the Income Tax Act, 1961 (hereinafter referred as to ‘the Act’) for Assessment Year 2011-12. 2. There is 260 days delay in preferring the appeal before us. An application for condonation of delay was also filed on 30.05.2022 wherefrom it appears that the assessee is handicapped and suffering from heamophillia disease. Under these circumstances, the matter has been requested to taken care of by the brother of the assessee Gaurav Tiwari who ITA No. 168/Ind/2022 [Shri Nishant Kumar Tiwari vs. ITO] Asst.Year.– 2011-12 - 2 - was also suffering from Typhoid and was hospitalized at Civil Hospital, Kannod in the District of Dewas from 13.07.2021 to 20.07.2021. The certificate whereof is also annexed to this application for condonation of delay. In fact, the Appellate order was received by the assessee on 16.07.2021 but due to prolonged lockdown as the outcome of Covid-19, the appeal could not be filed in time coupled with the reason as already discussed hereinbefore. The Ld. AR, under these circumstances prayed for condonation of delay, which was with all his fairness, the Ld. DR has not made any serious objection. 3. Having heard the Ld. Counsels appearing for the parties and having regard to the particular facts and circumstances of the matter, for the ends of justice, we find it fit and proper to condone the delay in preferring instant appeal preferred before us by the assessee. 4. The matter relates to order dated 16.07.2021 passed by NFAC, Delhi, which was finalised against the assessee by confirming the addition of Rs.12 Lakhs on the count that the said impugned amount has been paid to the Index Medical College run by the Mayank Welfare Society apart from the regular fees. Relevant to mention that the order passed by the Ld. AO is also under Section 144 of the Act due to non-compliance of notice issued to the assessee. Thus, admittedly, the order impugned is an outcome of the ex parte order. In order to prevent the miscarriage of justice, we find that the assessee should be given further opportunity of being heard by the authorities below. In that view of the matter, we dispose of this appeal by remitting the issue to the file of the Ld. AO to pass a reasoned order afresh upon giving reasonable opportunity of being heard to the assessee and upon taking into consideration the evidence on record or any other evidence which the assessee may choose to file at the time of hearing of the matter. ITA No. 168/Ind/2022 [Shri Nishant Kumar Tiwari vs. ITO] Asst.Year.– 2011-12 - 3 - We also make it clear that the assessee would also not pray for any unnecessary adjournment and would render full cooperation with the authorities below. 5. In the result, assessee’s appeal is allowed for statistical purposes. This Order pronounced on 30/01/2023 Sd/- Sd/- (BHAGIRATH MAL BIYANI) (MADHUMITA ROY) ACCOUNTANT MEMBER JUDICIAL MEMBER Indore; Dated 30/01/2023 S. K. Sinha, Sr. PS True Copy आदेश क त ल प अ े षत/Copy of the Order forwarded to : 1. अपीलाथ / The Appellant 2. यथ / The Respondent. 3. संबं धत आयकर आय ु त / Concerned CIT 4. आयकर आय ु त(अपील) / The CIT(A)- 5. िवभागीय ितिनिध, / DR, ITAT, Indore 6. गाड फाईल / Guard file. आदेशान ु सार/ BY ORDER, (Sr. Private Secretary) ITAT, Indore