SRI. J. M. VRUSHABENDRAIAH MINE OWNER,HOSPET vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1, BELLARY

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ITA 1358/BANG/2017Status: DisposedITAT Bangalore13 December 2019AY 2009-103 pages
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What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal, stating that substantial justice should prevail over technical considerations. The appeal was set aside to the CIT(A) for a decision on merits.

What were the facts?

The assessee filed an appeal with a delay of 8 days before the ITAT. The assessee, aged 72, cited ill health due to acute hepatitis and diabetes as the reason for the delay.

What were the issues?

Whether the delay in filing the appeal should be condoned due to the assessee's ill health. Whether the appeal should be decided on merits by the CIT(A).

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Income Tax Appellate Tribunal, BANGALORE BENCHES : “B”, BANGALORE

Before: SHRI B.R.BASKARAN & SMT. BEENA PILLAI, JUDICAL MEMBER

For Appellant: Smt. Soumya, K. Advocate
For Respondent: Shri M. Narasimha Raju, JCIT

PER SMT BEENA PILLAI, JUDICIAL MEMBER: Present appeals are filed by assessee against ex-pate order dated 23/03/17 passed by Ld.CIT(A), Gulbarga for assessment year 2009-10.

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