ITAT Bangalore allows appeal — Delay of 298 days condoned; Gratuity & Commuted Pension held exempt u/s 10(10) & 10(10A); 115BBE & 69A additions deleted

Biju Pappachan Vs ITO (ITAT Bangalore) Assessee, retired Defence personnel, filed appeal before ITAT against NFAC order which dismissed appeal solely on delay of 298 days without examining merits. Tribunal held delay was due to genuine reasons — relocation after retirement, non-receipt of notices at old address, dependence on consultant & lack of digital familiarity — hence delay condoned relying on SC decision in Collector Land Acquisition v. Katiji & principle that substantial justice prevails over technicalities. AO had disallowed exemption of gratuity ₹7,19,063 u/s 10(10) &am...