Smt. Sujatha Muniraju Vs. The Income Tax Officer

Parties Involved

Facts Summary

The present appeal arises from the order of the Ld.CIT(A) dated 12/09/2023. There is a delay of 334 days in filing the appeal, which the assessee attributes to not receiving the appellate order in time and the ill health of the person handling the taxation matter. The assessee provided a medical certificate to support this claim. The Ld. DR opposed the condonation of delay. After considering the submissions, the Tribunal condoned the delay and proceeded to decide the matter. The Ld.CIT(A) had decided the matter ex-parte, and the assessee sought another opportunity to present her case before the AO. The Tribunal observed that the Ld.CIT(A) should have decided the matter on merits and noted that the assessee lacked proper legal assistance.…

Legal Issues

• 1. Condonation of delay in filing the appeal
• 2. Ex-parte decision by Ld.CIT(A)

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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