ITA Nos.303 to 305/Ind/2024

Parties Involved

Facts Summary

Smt. Geeta Bai, the assessee, filed appeals against the orders of the Commissioner of Income Tax (Appeals) for the assessment years 2013-14, 2014-15, and 2015-16. The assessee had filed separate applications for condonation of delay supported by affidavits stating that she was a cardiac patient and was confined to bed during the relevant period, which caused the delay in filing the appeals. The Tribunal considered the reasons provided by the assessee and condoned the delay. The assessee raised several grounds of appeal, including the initiation of proceedings under sections 147 and 148, lack of opportunity to be heard, and erroneous additions to income. The Tribunal found that the Commissioner of Income Tax (Appeals) had passed the impugned order ex-parte and dismissed the assessee's appeal for lack of submissions. The assessee claimed she did not receive any notice from the Commissioner of Income Tax (Appeals). The Tribunal noted that the Commissioner of Income Tax (Appeals) had not provided details of any notices issued to the assessee. The assessee's representative argued that the matter required reconsideration at the level of the Assessing Officer (A.O) for assessing the capital gain after considering the cost of acquisition and the claim of deduction under section 54 of the Act. The Tribunal agreed and remanded the matter to the A.O for fresh adjudication after giving the assessee an opportunity to be heard.…

Legal Issues

• 1. Delay in filing appeals
• 2. Initiation of proceedings under sections 147 and 148
• 3. Lack of opportunity to be heard
• 4. Erroneous additions to income

Judgment Outcome

Decided in favour of Assessee.

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