V Mohan v. The Income-tax Officer, Ward-6(2), Bangalore
[Citation -2019-LL-0904-94]
| Citation | 2019-LL-0904-94 |
|---|---|
| Appellant Name | V Mohan |
| Respondent Name | The Income-tax Officer, Ward-6(2), Bangalore |
| Court | ITAT-Bangalore |
| Relevant Act | Income-tax |
| Date of Order | 04/09/2019 |
| Assessment Year | 2005-06 |
| Judgment | View Judgment |
| Keyword Tags | dismissing the appeal in limine • reasonable cause • non-appearance • ex-parte order • delay in filing appeal • condonation of delay • cash deposit |
| Bot Summary: | The assessee is aggrieved by the decision of the ld CIT(A) in dismissing the appeal in limine, without deciding the issues on merits. The assessee has moved a petition and, in the said petition, it is sated that the wife of the assessee was suffering kidney related disease and due to her hospitalization, the assessee could not attend to income-tax related works. Having regard to the submissions made in the Affidavit filed in the assessee, we are of the view that there is reasonable cause for the assessee in filing the appeal belatedly before the Tribunal. From the petition filed by the assessee requesting the Bench to condone the delay, we notice that the assessee was busy in attending his ailing wife and hence the same may be the reason for his non-appearance before Ld CIT(A). ITA No.2014/Bang/2018 Page 3 of 4 Accordingly, we are of the view that, in the interest of natural justice, the assessee should be provided with one more opportunity to present his case before Ld CIT(A). After affording adequate opportunity of being heard to the assessee, the Ld CIT(A) may take appropriate decision in accordance with law. In the result, the appeal filed by the assessee is treated as allowed for statistical purpose. |