Late Kalappa Shanthamma Vs ITO (ITAT Bangalore)
Appeal Restored Because CIT(A) Rejected JDA Capital Gains Challenge on Technical Grounds Alone
The ITAT Bangalore considered an appeal filed by the legal representative of Late Smt. Kalappa Shanthamma against the order of the Commissioner of Income Tax (Appeals) [CIT(A)] for Assessment Year 2015-16. The Tribunal first dealt with a delay of 252 days in filing the appeal before it and subsequently examined whether the CIT(A) was justified in dismissing the assessee’s appeal in limine without considering the application seeking condonation of delay.
The Tribunal condoned the delay of 252 days in filing the appeal before it. The legal representative explained that the assessee had been suffering from serious health issues during the appellate proceedings and passed away on 16.04.2025, shortly after the CIT(A)’s order dated 18.03.2025. Following her demise, the family experienced emotional distress and disputes arose among the legal heirs regarding representation in the pending tax litigation. Only after the disputes were resolved was one legal heir authorised to pursue the appeal, resulting in the delay. The Tribunal held that the delay was caused by sufficient reasons beyond the control of the legal representatives and that denying condonation would deprive the assessee of an opportunity to contest the matter on merits. Relying on the Supreme Court’s decision in Collector, Land Acquisition v. Mst. Katiji, the Tribunal observed that substantial justice should prevail over technical considerations.
