ITA 3736/MUM/2026

Parties Involved

Facts Summary

The assessee, Waheeda Mohammedikram Malek, is an individual and senior citizen. The assessment proceedings were reopened by the Assessing Officer under section 147 of the Act based on information relating to the sale of an ancestral property. The assessee, along with other co-heirs, had executed a Deed of Conveyance for a total consideration of ₹1,15,00,000/-, while the Stamp Valuation Authority valued it at ₹4,35,97,000/-. The assessee did not comply with the notices issued during the reassessment proceedings, leading to an ex parte assessment order dated 26.05.2023. The assessee filed an appeal before the Ld. CIT(A) with an application for condonation of delay, explaining that the notices and assessment order were sent to her earlier address, and she was unaware of the proceedings due to her age and lack of familiarity with income-tax matters. The Ld. CIT(A) dismissed the appeal without condoning the delay of 136 days.…

Legal Issues

• 1. Whether the delay of 136 days in filing the appeal before the Ld. CIT(A) deserves to be condoned?

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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