Digambar Ganpatrao Jadhav vs. Income Tax Officer
Parties Involved
Facts Summary
Mr. Digambar Ganpatrao Jadhav, a senior citizen, filed an appeal against the order of the Commissioner of Income Tax (Appeals) for the Assessment Year 2013-14. The assessee was assessed to income tax for the said year under section 147 read with section 144B of the Income Tax Act, 1961. An addition of Rs.35,26,769/- was made in the assessment order. The assessee filed an appeal against the order of the Commissioner of Income Tax (Appeals) who disposed of the appeal ex-party on 12.11.2025. The assessee claimed that he was suffering from lumbar spondylosis and was bed-ridden during the period when notices were issued for filing submissions in the appeal. He was advised bed rest by his physician due to his critical physical condition. The assessee could not observe and reply to the notices and failed to file his authentic response in the appellate proceedings. He only became aware of the appellate order when he received a notice from the IT Department of tax arrears for AY 2013-14. The assessee filed an affidavit explaining the reasons for the delay in filing the appeal. The Tribunal was convinced that there was sufficient cause for the delay and condoned the delay.…
Decision in favour of
Assessee
Legal Issues
- 1. Whether the delay in filing the appeal can be condoned?
- 2. Whether the order of the Commissioner of Income Tax (Appeals) can be set aside?
Judgment Outcome
Decided in favour of Assessee.
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