Delay in Filing Appeal due to death of assessee’s Advocate: ITAT condones delay of 227 days

In the matter of Jamal Mohideen Haroon Imran Khan vs The Income Tax Officer (ITO), the Income Tax Appellant Tribunal (ITAT) condoned a delay in Filing an Appeal of 227 Days.

Before the Tribunal, the assessee has raised a specific ground that the ld. CIT(A) has failed to grant a proper opportunity to the assessee since the assessee was unaware of the NFAC scheme/hearing and the concerned staff, auditor, and counsel who were handling all the appeal papers were passed away in the Covid-19 period and the assessee becomes handicapped to approach the NFAC on the hearing. Considering the specific ground raised by the assessee in the grounds of appeal, ITAT was of the considered opinion that the assessee shall be given one more opportunity of being heard to meet the ends of natural justice.

Accordingly, ITAT sat aside the appellate order and remitted the matter back to the file of the ld. CIT(A) with a direction to afford one more opportunity of being heard to the assessee.

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