Manuraj Vs ITO (ITAT Bangalore)
ITAT Bangalore Condones Delay of 126 Days – Senior Citizen Given Fresh Chance in Property Transaction Case
The appeal arose out of an ex-parte order of NFAC, Delhi, dated 30.12.2024. The assessment was completed u/s 144 as the Assessee did not respond to statutory notices. AO treated the transaction relating to immovable property effected during the year as unexplained. On appeal, CIT(A) also passed an ex-parte order since the Assessee remained unrepresented.
Before the Tribunal, Assessee explained that she is a senior citizen who had been depending upon her son Shri Swarun Raj for income-tax compliance. Unfortunately, her son passed away in June 2013. Thereafter, her husband was suffering from Alzheimer’s & Dementia, & she herself was undergoing depression & anxiety. Notices had been continuously sent to her late son’s email ID ([email protected]), which was mentioned in Form 35. Hence, she was unaware of the proceedings. The Assessee came to know of the CIT(A)’s order only when a penalty notice was served in June 2025. The appeal was filed with a delay of 126 days, accompanied by a condonation application supported by medical records.
Tribunal noted the medical evidence & circumstances, & held that the Assessee was prevented by sufficient cause in not filing the appeal within time. The delay was condoned. Considering that notices were wrongly addressed to her deceased son’s email & the Assessee was unaware of the proceedings, the Tribunal found it fit to grant her another opportunity. Accordingly, the orders of AO & CIT(A) were set aside & the matter remanded to AO for de novo consideration, directing that a reasonable opportunity of being heard be granted. The appeal was thus allowed for statistical purposes
