Delay Condoned with Cost: ITAT Grants Fresh Chance, Slams Non-Compliance

Ganganally Mallappa Basavaraju Vs ITO (ITAT Bangalore) The ITAT Bangalore adopted a balanced approach—condoning delay with penalty while restoring the matter for fresh adjudication, emphasizing natural justice but not sparing negligent conduct. The assessee’s case was reopened and a huge addition of ₹2.40 crore was made due to mismatch in income and non-response to notices. Even before CIT(A), the appeal was filed with 222 days delay and was dismissed in limine without merit adjudication. Before the Tribunal, the assessee cited medical reasons for non-appearance. The ITAT noted that whil...