DAMODHARAN VINODH KUMAR,TIRUVALLUR V. ITO, NCW-7(3), CHENNAI

ITA 3795/CHNY/2025

AI Insights

The case involves an appeal by Damodharan Vinodh Kumar against the order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, which dismissed his appeal for the assessment year 2020-21 due to a delay of 224 days in filing. The assessee, a salaried employee with no expertise in taxation, failed to track electronic notices effectively. The Tribunal considered the circumstances of the delay and decided to remand the case to the CIT(A) for a fresh decision on the merits after condoning the delay.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 842273 (ITAT-CHENNAI)
• Duration Of Justice: 2 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-02-2026
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: B
• Assessment Year: 2020-2021
• Appeal Filed On: 12-12-2025
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: GOUTHAMI MANIVASAGAM
• Assessee Lawyers: HITESH
• Keywords: Reasonable cause

Judgement Text

"आयकर अपीलीय अिधकरण, ’बी’ Ɋायपीठ, चेɄई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI ŵी एस.एस. िवʷनेũ रिव, Ɋाियक सद˟ एवं ŵी एस.आर. रगुनाथॎ, लेखा सद˟ क े समƗ Before Shri S.S. Viswanethra Ravi, Judicial Member & Shri S.R. Raghunatha, Accountant Member आयकर अपील सं./I.T.A. No.3795/Chny/2025 िनधाŊरण वषŊ/Assessment Year: 2020-21 Damodharan Vinodh Kumar, Flat No. 312, Bougainvillea Flora Apartments, Pattabi, Pattabiram, Tiruvallur 600 072. [PAN:AHCPV6672N] Vs. The Income Tax Officer, Non Corporate Ward 7(3), Chennai. (अपीलाथŎ/Appellant) (ŮȑथŎ/Respondent) अपीलाथŎ की ओर से / Appellant by : Shri Hitesh, Advocate ŮȑथŎ की ओर से/Respondent by : Ms. Gouthami Manivasagam, JCIT सुनवाई की तारीख/ Date of hearing : 17.02.2026 घोषणा की तारीख /Date of Pronouncement : 25.02.2026 आदेश /O R D E R PER S.S. VISWANETHRA RAVI, JUDICIAL MEMBER: This appeal filed by the assessee is directed against the order dated 07.11.2025 passed by the ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre [NFAC], Delhi for the assessment year 2020-21. 2. At the outset, the ld. AR Shri Hitesh, Advocate submits that the ld. CIT(A) dismissed the appeal without condoning the delay in filing the appeal for AY 2020-21. He prayed to remand the matter to the file of the Printed from counselvise.com I.T.A. No.3795/Chny/25 2 ld. CIT(A) with a direction to condone the delay and decide the issue on merits. 3. The ld. DR Ms. Gouthami Manivasagam, Addl. CIT vehemently opposed the same and submits that if the Tribunal remand the matter to the file of the ld. CIT(A), suitable cost may be imposed. 4. Having heard both the parties and we find that the ld. CIT(A) discussed the issue of delay in para 5.1 to 5.2.3 of the impugned order. It is noted that the reasons given by the assessee for the delay of 224 days in filing the appeal are reproduced under para 5 of the impugned order. On perusal of the same, we note that the assessee is a salaried employee earning a monthly income of ₹.35,000/- working in back office, has no expertise in taxation matter and having no knowledge and lack of proper guidance, he could not effectively track the electronic notices served through the income tax portal and email. We find that there is reasonable cause for the delay involved in filing of the appeal. Accordingly, taking into the consideration of the submissions of the ld. AR and the ld. DR and in the interest of justice, we deem it proper to afford one more opportunity and remand the matter to the file of the ld. CIT(A) to condone the delay and adjudicate the issues on merits afresh after considering the written submissions/ documentary evidences as may be Printed from counselvise.com I.T.A. No.3795/Chny/25 3 filed by the assessee to substantiate his claim. Thus, the grounds raised by the assessee are allowed for statistical purposes. 5. In the result, the appeal filed by the assessee is allowed for statistical purposes. Order pronounced on 25th February, 2026 at Chennai. Sd/- Sd/- (S.R. RAGHUNATHA) ACCOUNTANT MEMBER (S.S. VISWANETHRA RAVI) JUDICIAL MEMBER Chennai, Dated, 25.02.2026 Vm/- आदेश की Ůितिलिप अŤेिषत/Copy to: 1. अपीलाथŎ/Appellant, 2.ŮȑथŎ/ Respondent, 3. आयकर आयुƅ/CIT, Chennai/Madurai/Coimbatore/Salem 4. िवभागीय Ůितिनिध/DR & 5. गाडŊ फाईल/GF. Printed from counselvise.com "