NILESH JASHBHAI PATEL,VADODARA V. THE INCOME TAX OFFICER, WARD-3(1)(2), VADODARA

ITA 925/AHD/2025

AI Insights

The case involves an appeal by Nilesh Jashbhai Patel against the order of the Commissioner of Income Tax (Appeals), which was dismissed due to the delay in filing the appeal. The assessee contended that the delay was caused by health issues, specifically citing his wife's battle with liver cirrhosis and his subsequent depression and health problems, which he claimed prevented him from participating in the assessment and appellate proceedings. The Tribunal found merit in the assessee's request for another opportunity to present his case, given the new medical evidence provided.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 705270 (ITAT-AHMEDABAD)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-06-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Assessment Year: 2015-2016
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R P RASTOGI
• Assessee Lawyers: MANISH J SHAH; RUSHIN
• Keywords: Condonation of delay

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD BEFORE: SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER AND SHRI T.R. SENTHIL KUMAR, JUDICIAL MEMBER आयकर अपील सं./I.T.A. No. 925/Ahd/2025 (िनधा[रण वष[ / Assessment Year : 2015-16) Nilesh Jashbhai Patel 26, Saurabh Society, B/h. Aryakanya Vidhyalay, Karelibaug, Vadodara - 390018 बनाम/ Vs. Income Tax Officer Ward-3(1)(2), Vadodara Öथायी लेखा सं./जीआइआर सं./PAN/GIR No. : ACAPP9214F (Appellant) .. (Respondent) अपीलाथȸ ओर से /Appellant by : Shri Manish J Shah & Shri Rushin Patel, A.Rs. Ĥ×यथȸ कȧ ओर से/Respondent by : Shri R P Rastogi, CIT. DR Date of Hearing 18/06/2025 Date of Pronouncement 30/06/2025 (आदेश)/ORDER PER SMT. ANNAPURNA GUPTA, AM: The present appeal has been filed by the assessee against the order of the Ld. Commissioner of Income Tax (Appeals), (hereinafter referred to as “CIT(A)”), National Faceless Appeal Centre (hereinafter referred to as “NFAC”), Delhi dated 08.02.2025 passed under Section 250 of the Income Tax Act, 1961 (hereinafter referred to as the “Act”) pertaining to Assessment Year (A.Y.) 2015-16. ITA No.925/Ahd/2025 [Nilesh Jashbhai Patel vs. ITO] A.Y. 2015-16 - 2 – 2. The grounds of appeal raised by the assessee are as under: “1. The ld. CIT(A) has erred in law and on facts of the case, in dismissing the appeal on the ground of delay in filing the appeal. 2. The ld. Assessing Officer and the ld. CIT(A) have erred in law and on facts of the case, in framing the assessment ex-parte and in sustaining the same ex-parte, without providing proper opportunity of hearing to the assessee. 3. The appellant craves leave to add, amend, alter or delete the grounds of appeal at the time of hearing, if need arise.” 3. As is evident from the grounds raised by the assessee and from the order of the Ld. CIT(A) also, that the primary grievance of the assessee is against the dismissal of the assessee’s appeal as non-maintainable on account of the delay in filing of the appeal not being condoned by the Ld. CIT(A), as also the adjudication of the grounds raised by the assessee before him ex parte without hearing the assessee. 4. The Ld. Counsel for the assessee fairly admitted that though the reasons for the delay in the filing of the appeal were explained to the Ld. CIT(A) as being on account of the assessee facing health issues, however, the same was not substantiated with any documentary evidences. Ld. Counsel for the assessee admitted this lapse on the part of the assessee before the Ld. CIT(A), however, he contended that he was now in possession of all the medical records of both of the assessee and his wife which would substantiate his explanation of the delay in filing of the appeal ITA No.925/Ahd/2025 [Nilesh Jashbhai Patel vs. ITO] A.Y. 2015-16 - 3 – before the Ld. CIT(A). He contended that the assessee was first battling with a serious illness of his wife who was undergoing treatment of Liver Cirrhosis beginning from 17th February, 2017, ultimately resulting in his wife losing the battle and passing away on account of multiple organ failure on 18.01.2018. He contended that the assessee went into depression after demise of his wife which lead to brain stroke and various other problem all occurring from March 2022 and continuing to date as on 6th May, 2025. For these reasons, he stated, the assessee was neither able to participate in the assessment proceedings as also the proceedings before the Ld. CIT(A) and it had resulted in delay in filing of appeal before the Ld. CIT(A). He submitted before us a list of events as stated, above duly supported with Hospital/Medical records substantiating the said events. He pleaded, therefore, for another opportunity of hearing to be given to him before the Ld. CIT(A) for re-consideration of his application seeking condonation of delay as also the appeal filed by him. 5. The Ld. DR fairly agreed with the same. 6. In view of the above, since the assessee is now in possession of evidences explaining the reasons for delay before the Ld. CIT(A) and which also explain his absence in both the assessment proceedings and the appellate proceedings, in the interest of justice, we consider it fit to restore the issue back to the Ld. CIT(A) directing him to take all the evidences so furnished by the ITA No.925/Ahd/2025 [Nilesh Jashbhai Patel vs. ITO] A.Y. 2015-16 - 4 – assessee on record and re-consider the assessee’s application seeking condonation of delay and accordingly, if necessary proceed with adjudication of the appeal before him after giving due opportunity of hearing to the assessee. 7. In effect, appeal filed by the assessee is allowed for statistical purposes. This Order pronounced on 30/06/2025 Sd/- Sd/- (T.R. SENTHIL KUMAR) (ANNAPURNA GUPTA) JUDICIAL MEMBER ACCOUNTANT MEMBER Ahmedabad; Dated 30/06/2025 S. K. SINHA True Copy आदेश कȧ Ĥितिलǒप अĒेǒषत/Copy of the Order forwarded to : 1. अपीलाथȸ / The Appellant 2. Ĥ×यथȸ / The Respondent. 3. संबंिधत आयकर आयुƠ / Concerned CIT 4. आयकर आयुƠ(अपील) / The CIT(A)- 5. ǒवभागीय Ĥितिनिध, आयकर अपीलीय अिधकरण, अहमदाबाद / DR, ITAT, Ahmedabad 6. गाड[ फाईल / Guard file. आदेशानुसार/ BY ORDER, उप/सहायक पंजीकार (Dy./Asstt. Registrar) आयकर अपीलीय अिधकरण, अहमदाबाद / ITAT, Ahmedabad "