MANSOOR BASHA COURT,ADONI V. ITO., WARD-1, ADONI

ITA 437/HYD/2025

AI Insights

The case involves Shri Mansoor Basha, who appealed against the order of the learned CIT (A) due to a significant delay in filing the appeal, attributed to his severe health issues including Covid-19 and Rheumatoid Arthritis. The Tribunal considered the medical records and the impact of the Covid-19 pandemic on the assessee's ability to file the appeal within the prescribed time. The Tribunal found the reasons for the delay sufficient to warrant condonation, thus setting aside the CIT (A)'s decision which had dismissed the appeal solely on the grounds of delay.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 714652 (ITAT-HYDERABAD)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-08-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Assessment Year: 2017-2018
• Other Referred Cases: Pathapati Subba Reddy (Died) Rep. By L.Rs and Ors vs. Special Dy. Collector (LA)
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: SHASHANK
• Keywords: Condonation of delay; Set aside; Period of limitation; Time period of passing order

Judgement Text

" ITA 437 of 2025 Mansoor Basha Court Page 1 of 9 आयकर अपीलȣय अͬधकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ SM-B ‘ Bench, Hyderabad Before Shri Vijay Pal Rao, Vice-President A N D Shri Madhusudan Sawdia, Accountant Member आ.अपी.सं /ITA No.437/Hyd/2025 (िनधाŊरण वषŊ/Assessment Year: 2017-18) Shri Mansoor Basha Court ADONI PAN:AMWPC4315J Vs. Income Tax Officer Ward-1 ADONI (Appellant) (Respondent) िनधाŊįरती Ȫारा/Assessee by: Shri Shashank, Advocate राज̾ व Ȫारा/Revenue by:: P SUMITHA, Sr. AR सुनवाई की तारीख/Date of hearing: 24/07/2025 घोषणा की तारीख/Pronouncement: 06/08/2025 आदेश/ORDER Per Vijay Pal Rao, Vice President This appeal by the assessee is directed against the order dated 21/10/2024 of the learned CIT (A)-/ADDL/JCIT(A)-1 Chandigarh, for the A.Y.2017-18. 2. There is a delay of 70 days in filing the present appeal before the Tribunal. The assessee has filed a petition for condonation of delay which is supported by an affidavit of the assessee. The learned Counsel for the assessee has submitted Printed from counselvise.com ITA 437 of 2025 Mansoor Basha Court Page 2 of 9 that the assessee is an individual and carrying on the wholesale business in agricultural products under the name and style of M/s. C.M. Traders. The assessee was infected with Covid-19 and diagnosed on 27/02/2022. The assessee got severely affected due to covid infection both physically and mentally and thereafter, was also diagnosed with Rheumatoid Arthritis which is a chronic auto immune disease and therefore, the movement of the assessee was seriously affected due to joint pains, swelling and stiffness. The assessee was advised to take bed rest and was under the treatment up to the month of February 2023 and even thereafter, the assessee is not able to properly move from his place. He has referred to the medical record of the assessee and submitted that due to this infection and Rheumatoid Arthritis the assessee could not file the appeal within the period of limitation before the learned CIT (A) and also could not file the appeal before the Tribunal within the limitation period as the assessee could not approach the Tax Consultant due to the ongoing illness and treatment. Thus, the learned Counsel for the assessee has submitted that the assessee in the month of March 2023 approached the Tax Consultant in Hyderabad who has advised the assessee to file the appeal immediately before the Tribunal. The learned Counsel for the assessee has submitted that the assessee belongs to a rural area in the District of Kurnool of Andhra Pradesh and could not travel to Hyderabad due to his illness which has caused the delay in filing the present appeal. He has also pleaded that the learned CIT (A) has also dismissed the Printed from counselvise.com ITA 437 of 2025 Mansoor Basha Court Page 3 of 9 appeal of the assessee on the ground of delay and rejected the cause of delay explained by the assessee in filing the appeal before the learned CIT (A). The learned Counsel for the assessee has submitted that the assessment order was passed in the month of December 2019 and thereafter, due to covid pandemic and sufferings of the assessee, the assessee could not file the appeal within the period of limitation and finally, filed on 1/3/2023. He has submitted that the delay from 15/03/2020 to May, 2022 was also extended by the Hon'ble Supreme Court. Thus, he has pleaded that the delay of 70 days in filing the appeal before the Tribunal as well as the delay in filing the appeal before the learned CIT (A) may be condoned. 3. On the other hand, the learned DR has submitted that there was a huge delay of 1136 days in filing the appeal before the learned CIT (A) and thereafter, the assessee has again not filed the appeal within the period of limitation before this Tribunal. Thus, the conduct of the assessee does not show sufficient cause which has prevented the assessee to file the appeal within the period of limitation. He has vehemently opposed the condonation of delay. The learned DR has further submitted that it is a case where the assessee has not acted diligently and there is no justified ground or cause for condonation of such an inordinate delay before the learned CIT (A). In support of her contention, she has relied upon the judgment of the Hon'ble Supreme Court in the case of Pathapati Subba Reddy (Died) Rep. By L.Rs and Ors vs. Special Printed from counselvise.com ITA 437 of 2025 Mansoor Basha Court Page 4 of 9 Dy. Collector (LA) in Special Leave Petition (Civil) No.31248 of 2018 dated 08/04/2024. 4. We have considered the rival contentions as well as the relevant material available on record. There is a delay of 70 days in filing the appeal before this Tribunal. The assessee has explained the cause of the delay as the assessee is suffering from serious illness of Rheumatoid Arthritis and movements were restricted. Therefore, due to the illness, the assessee could not travel to Hyderabad for consulting the Tax Consultant for filing the appeal against the impugned order of the learned CIT (A) and finally, the assessee has filed this appeal after a delay of 70 days. The assessee has filed medical record showing the illness of the assessee and undergoing the treatment for a long time since February, 2022 onwards. Accordingly, considering the reasons explained by the assessee as well as the ill health of the assessee, we are taking a lenient view to condone the delay of 70 days in filing the appeal before the Tribunal. 5. The assessee has raised the following grounds of appeal: Printed from counselvise.com ITA 437 of 2025 Mansoor Basha Court Page 5 of 9 Printed from counselvise.com ITA 437 of 2025 Mansoor Basha Court Page 6 of 9 6. The appeal of the assessee has not been decided by the learned CIT (A) on merit, but it was dismissed in limine due to delay in filing the appeal. Before the learned CIT (A), there was a delay of 1136 days in filing the appeal. The assessee explained that the assessment order was passed in December 2019 and thereafter, there was an advent of Covid-19 pandemic due to which the assessee could not file the appeal before the learned CIT (A). It is explained that the assessee was infected with Covid Virus and was undergoing the treatment and also diagnosed with serious Rheumatoid Arthritis which has restricts the movement of the assessee. Thus, it is clear that up to Feb.2022, there were Printed from counselvise.com ITA 437 of 2025 Mansoor Basha Court Page 7 of 9 restrictions and also the pandemic conditions which caused the delay in filing the appeal. The assessee has submitted medical record of the assessee to show that in the month of February 2022, the assessee was diagnosed as infected with Covid-19 and was undergoing treatment. Thereafter, the assessee was also diagnosed with Rheumatoid Arthritis, for which the assessee has been undergoing treatment. Considering all these facts and circumstances, as explained by the assessee and in the interest of justice, we condone the delay in filing the appeal before the learned CIT (A). 7. Since the learned CIT (A) has not decided the appeal of the assessee on merits, therefore, in view of the delay in filing the appeal is condoned by us, the impugned order of the learned CIT (A) is set aside, and the matter is remanded to the record of the learned CIT (A) for adjudication on merits after giving an appropriate opportunity of hearing to the assessee. 8. In the result, appeal filed by the assessee is allowed for statistical purposes. Order pronounced in the Open Court on 6th August, 2025. Sd/- Sd/- (MADHUSUDAN SAWDIA) ACCOUNTANT MEMBER (VIJAY PAL RAO) VICE-PRESIDENT Hyderabad, dated 6th August, 2025 Vinodan/sps Printed from counselvise.com ITA 437 of 2025 Mansoor Basha Court Page 8 of 9 Printed from counselvise.com ITA 437 of 2025 Mansoor Basha Court Page 9 of 9 Copy to: S.No Addresses 1 Shri Mansoor Basha Court, Godown No.62, Proprietor of CM Traders, Agricultural Market Yard, Alur Road, Adoni 518301 A.P 2 Income Tax Officer Ward 1 Aayakar Bhavan, Near RTC Bus Stand, Aspari Road, Adoni A.P 518301 3 Pr. CIT - Kurnool 4 DR, ITAT Hyderabad Benches 5 Guard File By Order Printed from counselvise.com "