VED PRAKASH DUBEY,RANCHI V. ITO, WARD-3(2), RANCHI

ITA 352/RAN/2024

AI Insights

The case involves Ved Prakash Dubey, the appellant, who appealed against the order of the Commissioner of Income Tax, Appeals, Bhubaneswar, which had dismissed his appeal in limine due to a delay of 375 days. The delay was attributed to the assessee's illness, specifically hepatitis, as certified by a medical practitioner. The CIT(A) dismissed the appeal citing discrepancies in the medical certificate, which were not detailed in the order. The Tribunal found that the CIT(A) and the Senior Departmental Representative did not adequately address the alleged discrepancies in the medical certificate. Consequently, the Tribunal condoned the delay and remanded the case for a fresh examination.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 470588 (ITAT-RANCHI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-02-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2015-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Principle of natural justice

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL, RANCHI BENCH(SMC), RANCHI BEFORE SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER ITA No. 352/Ran/2024 (Assessment Year 2015-16) Ved Prakash Dubey, Chesire Home, Near Gas Godown, Bariatu, Ranchi. PAN No. AEQPD 9114 G Vs. I.T.O., Ward 3(2), Ranchi. Appellant/ Assessee Respondent/ Revenue Assessee represented by Shri Devesh Poddar, Adv. Department represented by Shri Khubchand T. Pandya, Sr.DR Date of hearing 06/01/2025 Date of pronouncement 05/02/2025 O R D E R PER: PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER: 1. This appeal preferred by the assessee emanates from the order of learned Commissioner of Income Tax, Appeal/Addl/JCIT(A), Bhubaneswar [in short, the ld. CIT(A)] dated 22/07/2024 for the Assessment Year (AY) 2015-16 as per the grounds of appeal on record. 2. In this case, the ld. CIT(A) vide order dated 22/07/2024 had dismissed the appeal of assessee in limine on the ground of limitation. There was a delay of 375 days as per Form-35 and the assessee had explained the delay in filing appeal before the ld. CIT(A) furnishing a medical certificate wherein it is stated that the assessee was suffering from Hepatitis. The ld. CIT(A) has not condoned this delay by stating that, though the assessee had submitted a medical certificate, however, it contains \"many discrepancies\" which suggests that the document is not authentic and has been prepared as an afterthought. However, in the entire order of ld. CIT(A), he has not brought out the reasons ITA No. 352/Ran/2024 Ved Prakash Dubey Vs ITO 2 of such discrepancies and what exactly were those discrepancies in the medical certificate given by the registered practitioner which is on record. That even the ld. Sr.DR for the revenue could not refute the fact that the assessee had furnished doctor's certificate wherein it has been clearly stated that the assessee was suffering from hepatitis during that time i.e. around 15/12/2017. The order of assessment was passed on 29/11/2017. The appeal before the ld. CIT(A) was to be filed on 28/12/2017 but from 15/12/2017 itself, the assessee was diagnosed with hepatitis as per the medical certificate filed. That as examined, neither the ld. CIT(A) nor the ld. Sr.DR could examine what were the discrepancies found in the medical certificate. Considering the entire facts and circumstances of the case, the delay of 375 days in filing appeal before the First Appellate Authority is hereby condoned and the matter is remanded back to the file of ld. CIT(A) for de novo adjudication as per law complying with the principles of natural justice. The assessee is also directed to file written submission and documentary evidences and represent his case on merits before the ld. CIT(A). As per above terms, the grounds of appeal stands allowed for statistical purposes. 3. In the result, this appeal of assessee is allowed for statistical purposes. Order announced in open court on 05th February, 2025. Sd/- (PARTHA SARATHI CHAUDHURY) JUDICIAL MEMBER Ranchi, Dated: 05/02/2025 *Ranjan Copy to: 1. Assessee 2. Revenue 3. CIT ITA No. 352/Ran/2024 Ved Prakash Dubey Vs ITO 3 4. DR By order 5. Guard File Sr. Private Secretary, ITAT, Ranchi "