Case Law Details
Gundarlahally Ramesh Meera Vs ITO (ITAT Bangalore)
Introduction: The case of Gundarlahally Ramesh Meera Vs ITO before the ITAT Bangalore revolves around the delay in filing an appeal due to a mistake by the counsel. The appellant, Gundarlahally Ramesh Meera, challenged the CIT(A)’s order dated 31.10.2023, passed under section 250 of the Income Tax Act, 1961, concerning the Assessment Year 2018-19.
Detailed Analysis: The appellant raised several grounds challenging the CIT(A)’s order, including the refusal to condone the delay in filing the appeal and the completion of assessment under section 144 of the Act without granting a fair opportunity of being heard. The appellant also contested the addition of unexplained investment under section 69 of the Act and the imposition of interest under sections 234-A and 234-B of the Act.
The delay in filing the appeal before the CIT(A) was attributed to the mistake of the counsel, as notices of hearing may not have been received or could have been settled in the spam folder of the email ID of the appellant’s authorized representative during the assessment proceedings.
The ITAT, considering the delay of 75 days not to be inordinate, decided to condone the delay and restore the matter to the CIT(A) for adjudication on merits. The decision was made in the interest of justice and equity, acknowledging the appellant’s explanation for the delay and the absence of a substantial delay.
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