GOPAL KRISHNA KARODI SABBANA,DAKSHINA KANNADA vs. DY./ASST.COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2, MANGALORE

ITA 1508/BANG/2025Status: DisposedITAT Bangalore05 January 2026AY 2019-202016 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeals, acknowledging the sufficient cause presented by the assessee due to severe and documented health problems. The appeals were admitted for hearing on merits.

What were the facts?

The assessee filed appeals with a significant delay of 129 days. The assessee attributed the delay to severe health issues, including blindness in one eye and partial blindness in the other, coupled with frequent dialysis and lack of technical knowledge.

What were the issues?

Whether the delay in filing the appeals was caused by a sufficient cause, warranting condonation.

Which sections of the Income-tax Act were involved?

Section 253(5)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ABENCH: BANGALORE

Before: SHRI WASEEM AHMED & SHRI KESHAV DUBEY

Hearing: 08.10.2025Pronounced: 05.01.2026

These appeals at the instance of the assessee are directed against the separate orders of the ld. CIT(A)-2, Panaji all dated 16.12.2024 vide DIN No.ITBA/APL/M/250/2024- 25/1071243914(1) for the AY 2015-16, vide DIN No.ITBA/APL/M/250/2024-25/1071244124(1) for the AY 2016-17, vide DIN No.ITBA/APL/M/250/2024-25/1071245723(1) for the AY 2017-18, vide DIN No.ITBA/APL/M/250/2024-25/1071244439(1) for the AY 2018-19 & vide DIN No.ITBA/APL/M/250/2024- 25/1071244304(1) for the AY 2019-20. Since the issue involved in all these appeals is common in nature, these are cl

The order continues below.

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