Reshma Dilip Ramrakhyani Vs ITO (ITAT Rajkot)
Same Property, Similar Treatment: ITAT Deletes ₹5.83 Lakh Addition
Relief Based on Co-Owner Parity
The Rajkot ITAT deleted a ₹5,82,956 addition under Section 56(2)(vii)(b) arising from the difference between the consideration paid for a property and its valuation. The Tribunal relied on the principle of similar treatment of co-owners in relation to the same property.
However, the Bench expressly restricted its decision to the peculiar facts of the case and the smallness of the amount involved. It cautioned that the ruling should not be construed as laying down propositions of law of general application.
The Tribunal also condoned a 387-day delay in filing the appeal, accepting the documented medical emergency involving the assessee’s husband.
Husband’s Cancer Treatment Explained the Delay
The assessee explained that her husband ordinarily handled her tax compliance and administrative affairs. He suffered from diabetes and hypertension and, in April 2025, was diagnosed with squamous cell carcinoma of the tongue.
He underwent a right glossectomy and neck dissection on 25 April 2025, followed by continuing medical treatment. The assessee was his primary caregiver and accompanied him for consultations, diagnostic tests, hospitalisation and follow-up care.
Medical reports, operation notes, discharge records and other supporting documents were furnished before the Tribunal.
