BOOPATHI POONGOTHAI,COIMBATORE V. ITO, NCW-1(1), COIMBATORE

ITA 929/CHNY/2025

AI Insights

The case involves an appeal by Shri Boopathi Poongothai against the order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, which was passed under section 250 of the Income Tax Act, 1961 for the Assessment Year 2018-19. The FAA had dismissed the assessee's appeal in limine due to a significant delay in filing the appeal and lack of reasonable cause for condonation. The assessee, a senior citizen, had been hospitalized and unable to manage regular activities, which was the reason for the delay. The Tribunal found that the FAA had not adequately considered the assessee's circumstances and the medical certificate provided as evidence of the delay.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 653004 (ITAT-CHENNAI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-06-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2018-2019
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: KUMAR CHANDAN
• Assessee Lawyers: K. SUBASH ANBARASU
• Keywords: Condonation of delay; Set aside; Reasonable cause; Corroborative evidences; Principle of natural justice

Judgement Text

"आयकर अपीलȣय अͬधकरण, ‘ए’ Ûयायपीठ, चेÛनई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI Įी जॉज[ जॉज[ क े, उपाÚय¢ एवं Įी एस.आर.रघुनाथा, लेखा सदèय क े सम¢ BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENTAND SHRI S.R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.: 929/CHNY/2025 िनधाᭅरण वषᭅ/Assessment Year:2018-19 Shri Boopathi Poongothai, 58A, Race Course Road, Coimbatore South, Coimbatore Racecourse S.O., Coimbatore – 641 018. PAN: ARKPP 7847H Vs. The Income Tax Officer, Non-Corporate Ward 1(1), Coimbatore – 641 018. (अपीलाथᱮ/Appellant) (ᮧ᭜यथᱮ/Respondent) अपीलाथᱮ कᳱ ओर से/Appellant by : Shri K. Subash Anbarasu, Advocate for Shri N.V. Balaji, Advocate ᮧ᭜यथᱮ कᳱ ओर से/Respondent by : Shri Kumar Chandan, JCIT सुनवाई कᳱ तारीख/Date of Hearing : 17.06.2025 घोषणा कᳱ तारीख/Date of Pronouncement : 17.06.2025 आदेश /O R D E R PER GEORGE GEORGE K, VICE PRESIDENT: This appeal filed at the instance of the assessee is directed against the order of Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi dated 16.01.2025, passed under section 250 of the Income Tax Act, 1961 (hereinafter called ‘the Act’). The relevant Assessment Year is 2018-19. - 2 - ITA No.929/CHNY/2025 2. There is a delay of 1 day in filing the appeal. The assessee has filed petition for condonation of delay. On perusal of the same, we find there is sufficient reason for delay in filing this appeal before the Tribunal. Hence, we condone the delay in filing the appeal and proceed to dispose off the appeal on merits. 3. At the very outset, we notice that the First Appellate Authority (FAA) had dismissed the appeal of the assessee in limine without adjudicating on merits. The FAA held that there is a delay of 143 days in filing the appeal before him and there is no reasonable cause for condoning the same. 4. On perusing the order of the FAA, we noted that the assessee had filed application for condonation of delay before the FAA stating the reason that the assessee was hospitalized and has undergone medical treatment. Due to continuous medical treatment, the assessee was unable to carry out any other regular activities. However, the FAA rejected the assessee’s request for condonation of delay by holding that there is no supporting evidence for the illness and in the absence of evidence, it cannot be verified whether the reason cited by the assessee was correct and dismissed the appeal of the assessee. - 3 - ITA No.929/CHNY/2025 5. The Ld.AR submitted that the assessee is a senior citizen women aged 63 years having medical issues. The ld.AR submitted that the FAA had dismissed the appeal stating that there is no evidence to verify the reason for delay and rejected the appeal of the assessee. The Ld.AR has now produced the medical certificate towards proof of reason for delay in filing the appeal before the FAA. It was further submitted by the ld.AR that the FAA ought to have provided an opportunity to the assessee to provide evidence for the delay in filing the appeal before him, before dismissing the appeal in limine. 6. The ld.DR was duly heard. 7. We have heard rival submission and perused the material on record. The FAA had dismissed the appeal of the assessee in limine without condoning the delay of 143 days. The principle of natural justice requires that notice should be issued to the assessee seeking her explanation why the delay in filing the appeal before him cannot be condoned. The assessee has now produced the medical certificate and the reason cited by assessee in her petition before FAA seems quite reasonable and hence, we condone the delay before FAA and also direct him to admit the issue on merits. - 4 - ITA No.929/CHNY/2025 Therefore, we set aside the order of FAA and remit the matter back to his file for adjudicating the issue on merits. It is ordered accordingly. 8. In the result, the appeal filed by the assessee is allowed for statistical purposes. Order pronounced in the open court on 17th June, 2025 at Chennai. Sd/- Sd/- (एस.आर. रघुनाथा) (S.R. RAGHUNATHA) लेखा सदèय/ACCOUNTANT MEMBER (जॉज[ जॉज[ क े) (GEORGE GEORGE K) उपाÚय¢ /VICE PRESIDENT चेÛनई/Chennai, Ǒदनांक/Dated, the 17th June, 2025 RSR आदेश कȧ ĤǓतͧलͪप अĒेͪषत/Copy to: 1. अपीलाथȸ/Appellant 2. Ĥ×यथȸ/Respondent 3. आयकर आयुÈत /CIT, Coimbatore 4. ͪवभागीय ĤǓतǓनͬध/DR 5. गाड[ फाईल/GF. "