ANNAPURNA DIBBUR GIRISH,BENGALURU vs. DCIT, CIRCLE-1(1) & TPS, HUBLI

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ITA 2857/BANG/2025Status: DisposedITAT Bangalore30 April 2026AY 2017-184 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal before the CIT(A) in the interest of natural justice, considering the large demand and the possibility of a genuine claim under the wrong section. The matter was remanded back to the AO for de-novo assessment.

What were the facts?

The assessee claimed deductions under Section 54 of the Income Tax Act for sale of properties. The Assessing Officer (AO) denied the claim, stating it should have been under Section 54F, and made an addition. The assessee's appeal before the CIT(A) was dismissed as time-barred due to a significant delay.

What were the issues?

Whether the CIT(A) erred in dismissing the appeal as time-barred, and whether claiming deduction under the wrong section is fatal to the claim.

Which sections of the Income-tax Act were involved?

Section 54,Section 54F,Section 143(3),Section 270A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “A” BENCH : BANGALORE

Before: SHRI BALAKRISHNAN S & SHRI KESHAV DUBEY

For Appellant: Shri. P. R. Mathad, CA
For Respondent: Shri. N. Balusamy, JCIT(DR)(ITAT), Bengaluru
Hearing: 16.04.2026Pronounced: 30.04.2026

per aforesaid directions after affording adequate opportunity of being heard to the assessee. Thus, the grounds raised by the assessee are statistically allowed.

8.

With respect to appeal in ITA No.2357/Bang/2025 arising out of the penalty order passed under section 270A of the Act, we find that since the quantum appeal is remanded back to the file of the learned AO, the penalty order does not have legs to stand and does not survive. Thus, the grounds raised in the penalty appeal are disposed off.

9.

In the result, appeal in ITA No.2367/Bang/2025 is allowed for statistical purposes and appeal in ITA No.2857/Bang/2026 is dismissed.

Pronounced in the open court on the date mentioned on the caption page.

Sd/- Sd/- (KESHAV DUBEY) (BALAKRISHNAN S) Judicial Member Accountant Member Bangalore. Dated: 30.04.2026. /NS/*

Copy to: 1. Appellants 2. Respondent 3. CIT 4. CIT(A) 5. DR 6. Guard file By order

Assistant Registrar, ITAT, Bangalore.

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