Deep Desai Vs DCIT (ITAT Bangalore)
In Deep Desai Vs DCIT (ITAT Bangalore), the tribunal addressed an appeal concerning a 50-day delay in filing. The case involved Mr. Deep Desai, the legal heir of the late Ms. Ila K Desai, who inherited her assets and liabilities, including income from fixed deposits and mutual funds. Mr. Desai’s income tax return for AY 2022-23 declared ₹50,18,660, but a demand of ₹34,60,060 was raised due to a TDS adjustment issue. The Centralized Processing Centre (CPC) disallowed the adjustment as the TDS was in the deceased’s name. Despite filing a rectification application, it was rejected, leading to an appeal before the CIT(A). However, the CIT(A) dismissed the appeal in limine, refusing to condone the delay.
The ITAT reviewed the case and emphasized the precedence of substantial justice over technicalities. Referring to the Supreme Court judgment in Collector, Land Acquisition Vs. MST. Katiji & Ors., the tribunal condoned the delay and remitted the case back to the CIT(A) for adjudication on merits. The ITAT also directed the appellant to cooperate in the proceedings, cautioning that non-compliance would forfeit leniency. The tribunal’s order ensures a fair opportunity for reassessment, balancing procedural requirements with equitable justice.
FULL TEXT OF THE ORDER OF ITAT BANGALORE
