Seven-Year Delay in Filing Appeals Due to Trustee’s Health: Karnataka HC Dismisses Appeal as No Substantial Question of Law Arises [Read Order]

The High Court of Karnataka, in a case involving a seven-year delay in filing appeals due to the trustee’s health, dismissed the appeal, upholding the Income Tax Appellate Tribunal ( ITAT ) and Commissioner of Income Tax (Appeals)[CIT(A)] orders and holding that no substantial question of law arises.

Chilume Social Service Society, petitioner-assessee, filed appeals before the ITAT challenging the orders dated 13.12.2024 passed by the CIT(A). The ITAT rejected the appeals, finding no infirmity in the CIT(A)’s decision, which had dismissed the appeals due to a seven-year delay in filing.

Chilume Social Service Society explained the delay in filing the appeals by stating that the trustee was suffering from health problems. However, no supporting evidence was provided. The CIT(A) observed that the Society had also filed its income tax return late for one of the assessment years, citing the same reason in a letter to the PrincipalCommissioner of Income Tax.

Therefore, both the initial delay in filing the return and the subsequent seven-year delay in filing the appeals were attributed to the trustee’s health issues.

Aggrieved by the orders passed by the CIT(A), the assessee filed the aforementioned appeals before the ITAT. However, the ITAT found no grounds to fault the CIT(A)’s decision.

Justice Vibhu Bakhru and Justice C M Joshi found that neither the CIT(A) nor the ITAT had misused their discretion or rendered a perverse decision. On the facts and circumstances of the case, the Court concluded that no substantial question of law arose for its consideration.

Accordingly the appeal was dismissed.

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