Kalyani Koley vs. CIT(A), Kolkata

Parties Involved

Facts Summary

The case involves a delay of 354 days in filing an appeal by Kalyani Koley, a 65-year-old widow, against an order passed by the Commissioner of Income Tax (Appeals) on November 1, 2023. The delay was attributed to the appellant's dependency on her son, Kuntal Kumar Koley, who was dealing with his own wife's severe health issues and his job as a primary school teacher. Additionally, the appellant herself suffered from various ailments, which further complicated the situation. The appeal was eventually filed on January 27, 2025, with a request to condone the delay. The main issue in the appeal pertains to a claim of short-term capital loss of Rs. 19,038/- from the sale of co-owned land, where the appellant was a 1/16th owner. The assessing officer and the Commissioner of Income Tax (Appeals) had disallowed this claim due to the appellant's inability to establish the exact cost price of the land.…

Legal Issues

• 1. Whether the delay in filing the appeal should be condoned.
• 2. Whether the appeal was decided without affording the assessee an opportunity of hearing, violating principles of natural justice.
• 3. Whether the proceedings under section 148 of the Income Tax Act, 1961, were without jurisdiction and illegal.
• 4. Whether the notice under section 148 was issued beyond the period of limitation.
• 5. Whether the addition of Rs. 7,66,235/- as Long Term Capital Gain was arbitrary, unreasonable, and perverse.
• 6. Whether the cost of acquisition should have been considered as Rs. 1,34,02,000/- as per the Registered Valuer’s report.

Judgment Outcome

Decided in favour of Assessee.

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