ITAT Condoned 375-Day Appeal Delay as Kidney Treatment Prevented Timely Filing

Adikarnataka Munivenkatappa Suresh Raj (HUF) Vs ITO (ITAT Bangalore)

The Income Tax Appellate Tribunal (ITAT), Bangalore, condoned a delay of 375 days in filing an appeal after accepting the assessee’s explanation that the delay was caused by renal transplant and kidney-related medical treatment. The assessee had filed a return declaring nil income for Assessment Year 2017-18. The case was selected for limited scrutiny under CASS to examine the large agricultural income declared. During assessment proceedings, the assessee furnished survey-wise details of agricultural land, including mango, coconut, sapota, and neelgiri trees, along with details of capsicum sales amounting to ₹62,47,431.

However, the Assessing Officer held that the agricultural income was not supported by sufficient evidence and added ₹91,41,000 as unexplained income. The assessee’s appeal before the Commissioner of Income Tax (Appeals) was dismissed after four opportunities were provided but no response was filed. Before the Tribunal, the assessee sought condonation of the 375-day delay on medical grounds. The Departmental Representative did not object to the request. The Tribunal found sufficient cause for the delay due to medical reasons, condoned the delay, and remanded the matter to the Commissioner (Appeals) for fresh consideration after providing the assessee an opportunity of being heard. The appeal was partly allowed for statistical purposes.