83-year Old Taxpayer with Diabetic Issue: ITAT Condones 332 Income Tax Appeal Delay [Read Order]
The Tribunal condoned a 332-day delay in filing the income tax appeal citing the assessee's advanced age of 83 years, health issues including diabetes and blood pressure, and lack of awareness about email notices.
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The Ahmedabad Bench of the Income Tax Appellate Tribunal (ITAT) condoned a delay of 332 days in filing the appeal by an 83-year-old super senior citizen assessee, acknowledging health challenges and other circumstances, and set aside the ex-parte order for fresh adjudication on the valuation of sold immovable property. Ambalal Hiralal Oza (assessee) filed the appeal against the...
The Ahmedabad Bench of the Income Tax Appellate Tribunal (ITAT) condoned a delay of 332 days in filing the appeal by an 83-year-old super senior citizen assessee, acknowledging health challenges and other circumstances, and set aside the ex-parte order for fresh adjudication on the valuation of sold immovable property.
Ambalal Hiralal Oza (assessee) filed the appeal against the ex-parte appellate order dated March 21, 2024, passed by the Commissioner of Income Tax (Appeals)[CIT(A)]. The order arose from a reassessment under Section 143(3) read with Section 147 of the Income Tax Act, 1961, for Assessment Year (AY) 2012-13.
The assessee and his wife, as co-owners, sold an immovable property at Shreenath Park Society on December 5, 2011, for Rs. 60,00,000/-. The Stamp Duty Authority valued it at Rs. 94,43,030.
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The Assessing Officer (AO) to invoke Section 50C and compute capital gains accordingly. The matter was referred to the District Valuation Officer (DVO), who valued it at Rs. 74,36,400/-. This valuation was challenged, and in the wife's parallel case, the ITAT had previously set aside the issue to the AO for re-determination.
The registry noted a 332-day delay in filing the appeal. The assessee submitted a notarized affidavit stating he is an 83-year-old super senior citizen suffering from diabetes and blood pressure issues, with his children residing in Australia.
The assessee also claimed that his tax consultant failed to inform him about hearing notices received via email, leading to the delay. Additionally, the assessee highlighted that his wife's appeal on the same issue was remanded by the Coordinate Bench.
The two-member bench comprising T.R. SenthilKumar (Judicial Member) and Narendra Prasad Sinha (Accountant Member) observed that the ex-parte nature of the impugned order and the assessee's status as co-owner of the property.
the bench deemed it just to remand the matter by relying on the Coordinate Bench's decision in the wife's case which criticized the DVO's valuation for not considering comparable properties and other factors,
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The bench directed the Jurisdictional Assessing Officer to re-work the sale consideration in light of observations on property valuation, after providing the assessee an opportunity of hearing.
The Tribunal set aside the orders of the lower authorities and remanded the matter for fresh adjudication in accordance with law. The appeal of the assessee was allowed for statistical purposes.
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