G.K. Ravi Vs DCIT (ITAT Bangalore)
CIT(A) not to adopt a pedantic and hypertechnical approach while deciding the application for condonation of delay.- Bang ITAT; ITAT Bangalore: Delay Due to Heart Surgery Treated as Sufficient Cause – Appeals Restored for Fresh Hearing
Bangalore Bench of ITAT set aside the CIT(A)’s refusal to condone delay & restored the appeals for fresh adjudication.
CIT(A) had dismissed multiple appeals for delay of about 459 days without going into merits. The Assessee explained that the delay occurred due to serious illness & hospitalization, including major heart surgery in May 2024, and initial filing of a single consolidated appeal due to lack of procedural knowledge.
Tribunal found the explanation genuine, supported by extensive medical records showing prolonged treatment. It directed the CIT(A) not to adopt a pedantic and hype technical approach while deciding the application for condonation of delay.
FULL TEXT OF THE ORDER OF ITAT BANGALORE
1. All these 8 appeals are filed by the assessee wherein appeal for AYs 2013-14 to 2018-19 are against the consolidated Appellate order passed by the CIT(Appeals)-11, Bangalore [ld. CIT(A)] dated 19.3.2024 dismissing the appeals for the reason that the delay in filing the appeals was not condoned.
