MARIGOWDA MANJAPPA ,SHIMOGA V. INCOME TAX OFFICER, WARD-1 & TPS, SHIMOGA

ITA 149/BANG/2025

AI Insights

This case involves an appeal by Marigowda Manjappa against an order passed by the National Faceless Appeal Centre (NFAC), Delhi, for the assessment year 2014-15. The appeal was delayed by 283 days due to the health issues of the assessee, which were supported by medical reports. The assessee did not appear before the AO or the CIT(A), and the appeal to the ITAT was also delayed. The ITAT, considering the circumstances and the responsibilities undertaken by the assessee's representative, decided to condone the delay and set aside the case to the AO for a fresh assessment.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 32823 (ITAT-BANGALORE)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-03-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2014-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SUBRAMANIAN S
• Assessee Lawyers: KASHINATH KALAMATH
• Keywords: Set aside

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI PRAKASH CHAND YADAV, JUDICIAL MEMBER ITA No.149/Bang/2025 Assessment Years: 2014-15 Marigowda Manjappa, Manjunatha Building, Kuvempu Road, S.M Circle, Shimoga – 577 201. PAN – AYHPM 0649 J Vs. The Income Tax Officer, Ward – 1 & TPS, Shimoga. APPELLANT RESPONDENT Assessee by : Shri Kashinath Kalamath, Advocate Revenue by : Shri Subramanian S, JCIT(DR) Date of hearing : 18.03.2025 Date of Pronouncement : 18.03.2025 O R D E R PER WASEE M AHMED, ACCOUNTANT MEMBER: This is an appeal filed by the assessee against the order passed by the NFAC, Delhi dated 27/02/2024 vide DIN No. ITBA/NFAC/S/250/2023-24/1061592238(1) for the assessment year 2014-15. 2. At the outset, it was noted that there is a delay of 283 days in filing the appeal by the assessee before us. The assessee has filed a condonation petition for the delay. Additionally, it was observed that ITA No.149/Bang/2025 Page 2 of 4 . there was no representation by the assessee either before the AO or the learned CIT(A). 3. At the time of the hearing, the learned counsel for the assessee submitted that the assessee had been suffering from various illnesses and provided medical reports in support of his contention. According to the learned AR, the delayed filing of the appeal before the ITAT and the non-appearance before the lower authorities were attributable to the health condition of the assessee. He further submitted that he now undertakes the responsibility to ensure necessary compliance by the assessee in all future proceedings. Accordingly, the learned AR pleaded for the condonation of the delay in filing the appeal before the ITAT and requested that the issue be set aside to the file of the AO for fresh adjudication as per the provisions of the law. 4. On the other hand, the learned DR, after considering the reasons for the delay in filing the appeal before the ITAT and the non- appearance of the assessee before the lower authorities, did not raise any serious objection if the appeal was set aside to the file of the AO for fresh adjudication as per the provisions of the law. 5. We have heard the rival contentions of both parties and perused the materials available on record. From the preceding discussion, we note that the delay in filing the appeal and the non-appearance before the lower authorities were attributable to the health condition of the assessee, as evident from the medical reports submitted. Furthermore, since the learned AR has now undertaken the responsibility to ensure the necessary compliance by the assessee in all further proceedings, we ITA No.149/Bang/2025 Page 3 of 4 . exercise our power and admit the appeal of the assessee after condoning the delay in filing the appeal. 5.1 Since the assessment in question has been framed in the absence of the assessee, we are inclined to set aside the issue to the file of the AO for fresh adjudication as per the provisions of the law. The assessee is directed to ensure necessary compliance during the proceedings before the AO and should not seek any adjournment without reasonable cause. The revenue is also directed to consider the submissions of the assessee afresh and adjudicate the issue as per the provisions of the law. 5.2 At the time of the hearing, the learned counsel appearing on behalf of the assessee also furnished an email ID for future correspondence, if required, which is provided below: [e-mail] 5.3 The AO is accordingly directed to make necessary correspondence, if required, using the email ID given above. Hence, the ground of appeal of the assessee is hereby allowed for the statistical purposes. 6. In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced in court on 18th day of March, 2025 Sd/- Sd/- (PRAKASH CHAND YADAV) (WASEEM AHMED) Judicial Member Accountant Member Bangalore Dated, March, 2025 / vms / ITA No.149/Bang/2025 Page 4 of 4 . Copy to: 1. The Applicant 2. The Respondent 3. The CIT 4. The CIT(A) 5. The DR, ITAT, Bangalore. 6. Guard file By order Asst. Registrar, ITAT, Bangalore "