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Judgment
Per Renu Jauhri, Accountant Member:
These two appeals by the assessee are directed against the orders dated 08.08.20205 of the Ld. Commissioner of Income Tax (Appeals)-3, Noida [hereinafter referred to as the ‘Ld. CIT(A)] arising out of the assessment orders dated 31.12.2018 passed under section 143(3) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) by ACIT, Circle-2(1)(1), Ghaziabad (hereinafter referred to as the ‘AO’) pertaining to Assessment Year (A.Ys.) 2016-17 and 2017-18. Due to common facts and circumstances involved, both the appeals are being disposed off vide a common order.
During the course of hearing, none appeared on behalf of the assessee, nor was any application for adjournment placed on record. Therefore, this case was taken up for hearing on the basis of material available on record and Ld. Sr. DR was heard.
At the outset, it is noted that the present appeal has been filed with a delay of 117 days. The assessee has filed an affidavit dated 25.02.2026 wherein it has been explained that the delay in filing the present appeal was caused due to a bona fide and reasonable cause. It has been submitted therein as under: -
“ I have been diagnosed with blood cancer in the year 2021 and from this date various chemos and radiation therapy are going on and due to this severe disease, due to the medical appointments that are to be done day by day, it slipped attention to file the appeal before tribunal within the stipulated time period. Medical prescriptions and pet scan report is enclosed for your reference.”
In view of these facts and circumstances, the assessee has requested for condonation of delay which has been demonstrated to be purely unintentional and due to bonafide reasons.
We have heard the Ld. DR and perused the affidavit filed by the assessee. We are of the considered view that the reasons stated for the delay in filing the appeal and are bona fide and reasonable. Accordingly, in the interest of justice, the delay in filing the appeal is hereby condoned and the appeal is admitted for adjudication on merits.
At the outset, Ld. DR has pointed out that the orders of the Ld. CIT(A) have been passed ex parte, as the assessee did not make requisite compliance before him. We have also perused the material available on record from which it is seen that the assessee had made requisite compliances during the assessment proceedings. However, no compliance was made before the CIT(A), could be made apparently due to the fact that the assessee was suffering from Cancer and undergoing treatment as mentioned in the affidavit for condonation of delay.
Accordingly, in the interest of justice, we deem it appropriate to restore the matters to the CIT(A) for fresh adjudication on merits after giving reasonable opportunity of being heard to the assessee. The assessee is also directed to be vigilant and make requisite compliance during the appellate proceedings.
In the result, both the appeals of the assessee are allowed for statistical purposes.