LATE SMT LALITHA JAYANNA RPTD BY SRI. JAYANNA,ARSIEKERE vs. INCOME TAX OFFICER , HASSAN

ITA 2634/BANG/2026Status: DisposedITAT Bangalore21 August 2026AY 2017-184 pages

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal before the CIT(A) in the interest of substantial justice, considering the medical circumstances and the fact that the assessment was completed ex-parte under Section 144. The matter was restored to the Assessing Officer for fresh adjudication.

What were the facts?

The assessee's appeal before the CIT(A) was filed with a significant delay of over two years. The delay was attributed to the assessee's serious medical difficulties and subsequent death. The CIT(A) rejected the condonation of delay, thus not admitting the appeal on merits.

What were the issues?

Whether the delay in filing the appeal before the CIT(A) should be condoned due to medical reasons and the assessee's death, and whether the ex-parte assessment warrants a fresh adjudication.

Which sections of the Income-tax Act were involved?

Section 144

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, BANGALORE BENCHES, BANGALORE

Before: SHRI WASEEM AHMED & SHRI KESHAV DUBEY

For Respondent: MD JCIT

आयकर अपीलीय अधिकरण, बेंगलुरू पीठें, बेंगलुरू INCOME TAX APPELLATE TRIBUNAL, BANGALORE BENCHES, BANGALORE BENCH: A BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA 2634/BANG/2026 निर्धारण वर्ा/Assessment Year: 2017-18) LATE SMT LALITHA JAYANNA INCOME TAX OFFICER RPTD BY SRI. JAYANNA AAYKAR BHAVAN, 2ND STAGE, NO. 299, JPS FARM HOUSE, JAJUR, BELUR ROAD, HASSAN, Vs. YELLAPPA BLOCK, HASSAN DIST, KARNATAKA-573201 KARNATAKA- 573103, HASSAN- HASSAN-573201, KARNATAKA 573103, KARNATAKA अपीलधर्थी Appellant प्रत्यर्थी Respondent

Permanent Account Number of Assessee: ABLPJ3465G

अपीलधर्थी द्वारा/Appellant represented by: Ms. Hitha M Advocate प्रत्यर्थी द्वारा/Respondent represented by: Sri. Vijay Kumar, MD JCIT

सुनवाई की तारीख / Date of conclusion of hearing: 17-Aug-2026 घोषणा की तारीख / Date of pronouncement: 21-Aug-2026 आदेश / ORDER PER SHRI WASEEM AHMED, ACCOUNTANT MEMBER: This appeal is directed against the order of the learned CIT(A) relating to Assessment Year 2017-18.

The assessment in the case of the assessee for Assessment Year 2017-18 was completed under Section 144 of the Income Tax Act, 1961, vide order dated 06.12.2019.

ITA 2634/BANG/2026 LATE SMT LALITHA JAYANNA RPTD BY SRI. JAYANNA 3. The appeal before the first appellate authority was filed belatedly on 28.01.2022. The prescribed period for filing the appeal expired on 06.01.2020. Thus, there was a delay of approximately 2 years and 22 days. The assessee, through the legal heir, sought condonation of the delay. The learned CIT(A), however, was not satisfied with the explanation furnished and rejected the application for condonation of delay. Consequently, the appeal was not admitted for adjudication on merits.

Aggrieved by the order of ld. CIT-A, the assessee is in appeal before us.

The learned AR before us submitted that the delay occurred due to circumstances beyond the control of the assessee and the legal heir. It was submitted that Smt. Lalitha Jayanna had been facing serious medical difficulties for a considerable period and subsequently passed away on 20.02.2021. The AR submitted that the assessee's affairs, including the income-tax proceedings, could not be properly attended to during the relevant period and that the delay was neither intentional nor deliberate.

5.1 The ld. AR further submitted that the assessment had been completed under section 144 of the Act and that the assessee had not been afforded an effective opportunity to explain the issues involved on merits. Therefore, it was contended that the assessee had a bona fide case and that substantial justice would be served if the delay was condoned and the matter was restored to the file of the Assessing Officer for fresh adjudication after providing adequate opportunity of being heard.

Per contra, the learned DR considering the circumstances did not oppose the condonation of the delay and request of the ld. AR for setting aside the issue to the file of the AO for fresh adjudication as per law.

We have heard the rival submissions of both the parties and perused the materials available on record. There is no dispute that the appeal before the learned CIT(A) was filed beyond the prescribed period of limitation. We also note that the ld. AR has placed reliace on the medical circumstances of the assessee and the subsequent death of Smt. Lalitha Jayanna on 20.02.2021. In the present case, considering the circumstances stated by the assessee and the fact that the assessment

ITA 2634/BANG/2026 LATE SMT LALITHA JAYANNA RPTD BY SRI. JAYANNA was framed under section 144 of the Act, we are of the view that the assessee should be afforded one effective opportunity to have the issues adjudicated on merits. The delay in filing the appeal before the first appellate authority is, therefore, condoned in the interest of substantial justice, subject to the assessee extending full cooperation in the proceedings.

7.1 We further note that the assessment was completed under section 144 of the Act. In the interests of natural justice and fair adjudication, the issues raised by the assessee require examination after providing a proper and effective opportunity to the legal heir to furnish the relevant documents and explanations. Accordingly, without expressing any opinion on the merits of the additions/disallowances made in the assessment, we deem it appropriate to set aside the impugned order and restore the matter to the file of the Assessing Officer for fresh adjudication as per law.

7.2 The Assessing Officer shall examine the issues afresh in accordance with law after providing reasonable and effective opportunity of being heard to the assessee/legal heir. The assessee/legal heir shall also furnish all relevant documents, explanations and supporting evidence necessary for proper adjudication and shall cooperate with the proceedings. The Assessing Officer shall consider the submissions and evidence to be furnished by the assessee objectively and pass a fresh speaking order in accordance with law.

In the result, the appeal of the assessee is allowed for statistical purposes.

Order pronounced in the open court on 21st August, 2026

Sd/- Sd/- (KESHAV DUBEY) (WASEEM AHMED) Judicial Member Accountant Member Bangalore Dated: 21st August, 2026 Vms

ITA 2634/BANG/2026 LATE SMT LALITHA JAYANNA RPTD BY SRI. JAYANNA

Copy to: LATE SMT LALITHA JAYANNA RPTD BY SRI. JAYANNA, NO. 299, JPS FARM HOUSE, JAJUR, 1 YELLAPPA BLOCK, HASSAN DIST, KARNATAKA- 573103, HASSAN-573103, KARNATAKA INCOME TAX OFFICER , AAYKAR BHAVAN, 2ND STAGE, BELUR 2 ROAD, HASSAN, KARNATAKA-573201, HASSAN-573201, KARNATAKA 3 THE PCIT / CIT, 4 THE D.R., ITAT, BANGALORE BENCH 5 GUARD FILE By Order

ASSISTANT REGISTRAR / I.T.A.T., BANGALORE

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