BALASUBRAMANIAM SUNDARESAN REP. BY L/H. UMAMAHESHWARI SUNDARESAN,CHENNAI V. ITO, NCW-22(6), TAMBARAM

ITA 3204/CHNY/2025

AI Insights

The case involves an appeal by Balasubramaniam Sundaresan, represented by his legal heir Umamaheshwari Sundaresan, against the order of the Commissioner of Income Tax (Appeals) for the Assessment Year 2017-18. The original order was passed in the name of the deceased assessee, who had already expired by the time the appeal was considered. The Tribunal found the reasons for the delay in filing the appeal to be bona fide and admitted the appeal for adjudication. It was agreed by both parties that the order needed to be set aside and remanded back to the CIT(A) to pass an appropriate order in the name of the legal heir, as per the decision in Ramesh M. Mehta v. ACIT.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 827126 (ITAT-CHENNAI)
• Duration Of Justice: 1 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-01-2026
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2017-2018
• Appeal Filed On: 11-11-2025
• Other Referred Cases: Ramesh M. Mehta v. ACIT [2014] 41 taxmann.com 76 (Madras)
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: C. SHIVAKUMAR
• Assessee Lawyers: ARJUN SURESH
• Keywords: Condonation of delay; Set aside

Judgement Text

"आयकर अपीलीय अिधकरण, ‘ए’ \u0001यायपीठ, चे ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: CHENNAI \u0001ी मनु क ुमार िग र, ाियक सद\u0011 एवं एवं एवं एवं \u0001ी एस. आर. रघुनाथा, लेखा सद क े सम\u0019 BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI S.R.RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.3204/Chny/2025 िनधा रण वष /Assessment Year: 2017-18 & Stay Petition No.107/Chny/2025 िनधा\u000eरण वष\u000e/Assessment Year: 2017-18 Balasubramaniam Sundaresan, [Rep. by Legal Heir Umamaheshwari Sundaresan], No.1118, Estancia GST Road, NH 45, Vallancherry, Guduvancherry, Chennai-603 202. v. The ITO, Non-Corporate Ward-22(6), Tambaram. [PAN: CWKPS 9685 R] (अपीलाथ\u0016/Appellant) (\u0017\u0018यथ\u0016/Respondent) अपीलाथ\u0016 क\u001a ओर से/ Appellant by : Mr.Arjun Suresh, Advocate \u0017\u0018यथ\u0016 क\u001a ओर से /Respondent by : Mr.C. Shivakumar, Addl.CIT सुनवाईक\u001aतारीख/Date of Hearing : 05.01.2026 घोषणाक\u001aतारीख /Date of Pronouncement : 08.01.2026 आदेश / O R D E R PER MANU KUMAR GIRI, JM: The captioned appeal filed by the assessee is directed against order of the Ld. Commissioner of Income Tax (Appeals), ADDL/JCIT (A)-4, Printed from counselvise.com ITA No.3204 /Chny/2025 & SP No.107/Chny/2025 (AY 2017-18) Balasubramaniam Sundaresan :: 2 :: Mumbai [‘CIT(A)’ in short] dated 14.08.2025 for Assessment Year 2017- 18. 2. We find that this appeal is filed with a delay of ‘11’ days. The assessee filed an affidavit for condonation of delay stating the reasons. Upon hearing both the parties and on examination of the said affidavit, we find the reasons stated by the assessee are bona-fide, which really prevented in filing the appeal in time. Thus, the delay is condoned and admitted the appeal for adjudication. 3. At the outset, it is noted that the impugned order is passed in the name of deceased assessee who expired on 31.12.2023. The Ld.CIT(A) was duly informed as discernable from Para No.4 of the impugned order. However, in Para No.4, he notes as under: 4. Appellant's Submission: In response to notice dated 03.06.2025, the appellant has filed its written submission on 16.06.2025 which is reproduced as under:- For the sake of information, the relevant portion of order sheet noting dated 15.05.2024 is reproduced hereunder which intimate this office regarding death of the appellant: \"Respected Sir My father, Mr Balasubramanian Sundaresan expired on 31.12.2023. I am Mrs. Umamaheshwari Sundaresan daughter of Late Shri Balasubramanian Sundaresan is the only legal heir. The scanned copy of the Death Certificate and legal heir certificate are attached. Kindly note my father has already clearly mentioned in his earlier response date d 4.2.2021 the points relevant for the Appeal. As it is a genuine case of hardship I pray for relief. Thanking You\" Printed from counselvise.com ITA No.3204 /Chny/2025 & SP No.107/Chny/2025 (AY 2017-18) Balasubramaniam Sundaresan :: 3 :: After considering the above reply and after going through the Death Certificate of Mr. Balasubramanian Sundaresan, the appellant and Legal Heir Certificate in the name of Mrs. Umamaheshwari Sundaresan daughter of Late Shri Balasubramanian Sundaresan, the order is passed in the name of Legal Heir. 4. The Ld. Counsels for both the parties agreed that the impugned order is required to be set aside to the file of the Ld.CIT(A) to pass appropriate order in the name of legal heir(s) of the deceased assessee in view of the decision of the Hon’ble jurisdictional High Court in the case of Ramesh M. Mehta v. ACIT reported in [2014] 41 taxmann.com 76 (Madras). 5. We have gone through the judgment of the Hon’ble jurisdictional High Court in the case of Ramesh M. Mehta (supra), and respectfully following the same, the impugned order of the Ld.CIT(A) is set aside and the matter is remanded back to the file of the Ld.CIT(A). The Ld.CIT(A) will re-adjudicate the appeal and pass order as per law in the name of legal heir(s) of the deceased assessee. Stay Petition No.107/Chny/2025 6. In the light of our above order, the Stay Petition filed by the assessee becomes infructuous and hence dismissed. Printed from counselvise.com ITA No.3204 /Chny/2025 & SP No.107/Chny/2025 (AY 2017-18) Balasubramaniam Sundaresan :: 4 :: 7. In the result, appeal filed by the assessee is allowed for statistical purposes and the Stay Petition filed by the assessee is dismissed as infructuous. Order pronounced on the 08th day of January, 2026, in Chennai. Sd/- (एस. आर. रघुनाथा) (S.R.RAGHUNATHA) लेखा सद\u0003य/ACCOUNTANT MEMBER Sd/- (मनु क ुमार िग र) (MANU KUMAR GIRI) \u0005याियक सद\u0003य/JUDICIAL MEMBER चे ई/Chennai, !दनांक/Dated: 08th January, 2026. TLN आदेश क\u001a \u0017ितिलिप अ$ेिषत/Copy to: 1. अपीलाथ\u0015/Appellant 2. \u0016\u0017थ\u0015/Respondent 3. आयकरआयु /CIT, Chennai / Madurai / Salem / Coimbatore. 4. िवभागीय\u0016ितिनिध/DR 5. गाड फाईल/GF Printed from counselvise.com "