ITAT Condones 78-Month Delay and Remands Case Over Alleged Double Taxation of Income

Last updated: 05 August 2026
Quick Summary
The Income Tax Appellate Tribunal (ITAT) has condoned a significant 78-month delay in filing an appeal for M/s. Hibiscus Hospitality Services. The assessee argued that the CPC's adjustment of Rs. 18.20 lakh as 'Income from House Property' could lead to double taxation, as the income was already offered as business income. Despite numerous attempts to resolve the issue, the appeal was dismissed by the CIT(A) due to the delay. The ITAT, satisfied with the assessee's detailed explanation for the delay, including COVID-19 disruptions, restored the matter to the Assessing Officer for a proper examination of the double taxation claim.

Court :
BANGALORE

Brief :
The Income Tax Appellate Tribunal (ITAT), Bangalore Bench, has condoned a delay of 78 months in filing an appeal and remanded the matter to the Assessing Officer (AO) for fresh consideration after noting the assessee’s detailed explanation and the claim that the same income may have been subjected to double taxation.

Citation :
ITA No. 1592/Bang/2026

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Mita Basak
Published in Income Tax
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