ELUMALAI SIVAKUMAR,KANCHIPURAM V. ITO, WARD-1, KANCHIPURAM

ITA 2825/CHNY/2025

AI Insights

The case involves an appeal by Elumalai Sivakkumar against an order passed by the CIT(A) which dismissed his appeal in limine due to a significant delay in filing. The original intimation order under section 143(1) of the Income Tax Act, 1961, disallowed an expenditure of 28,79,617 towards belated remittance of PF and ESI. The assessee's appeal was delayed due to the COVID-19 pandemic, which the CIT(A) did not accept as a reasonable cause for delay. The Tribunal found merit in the assessee's reasons for the delay and remanded the case for a fresh decision on the merits.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 824476 (ITAT-CHENNAI)
• Duration Of Justice: 2 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-12-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: A
• Assessment Year: 2018-2019
• Appeal Filed On: 14-10-2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: LATCHANA
• Assessee Lawyers: G. AKASH
• Keywords: Condonation of delay; Reasonable cause

Judgement Text

"आयकर अपीलीय अिधकरण, ’ए’ Ɋायपीठ, चेɄई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI ŵी एस.एस. िवʷनेũ रिव, Ɋाियक सद˟ एवं सुŵी एस.पȧावती,, लेखा सद˟ क े समƗ Before Shri S.S. Viswanethra Ravi, Judicial Member & Ms. S. Padmavathy, Accountant Member आयकर अपील सं./I.T.A. No.2825/Chny/2025 िनधाŊरण वषŊ/Assessment Year: 2018-19 Elumalai Sivakkumar, No. 38, Jaya Sri nagar, Pattunool Chatram, Sriperumbudur, Kancheepuram 602 105. [PAN: CNIPS5832B] Vs. The Income Tax Officer, Ward 2, Kancheepuram. (अपीलाथŎ/Appellant) (ŮȑथŎ/Respondent) अपीलाथŎ की ओर से / Appellant by : Shri G. Akash, Advocate ŮȑथŎ की ओर से/Respondent by : Ms. Latchana, JCIT सुनवाई की तारीख/ Date of hearing : 17.12.2025 घोषणा की तारीख /Date of Pronouncement : 31.12.2025 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 08.10.2025 passed by the Addl./JCIT(A)-4, Delhi for the assessment year 2018-19. 2. The assessee raised 7 grounds of appeal amongst which, the only issue emanates for our consideration as to whether the ld. CIT(A) is justified in dismissing the appeal in limine. Printed from counselvise.com I.T.A. No.2825/Chny/25 2 3. It is noted that the CPC passed intimation order under section 143(1) of the Income Tax Act, 1961 [“Act” in short] dated 09.08.2019 by disallowing the expenditure of ₹.28,79,617/- towards belated remittance of PF and ESI. The assessee preferred an appeal with huge delay due to lockdown for Covid-19 pandemic. The ld. CIT(A) rejected the submissions for condonation of the delay and dismissed the appeal. 4. The ld. AR Shri G. Akash, Advocate submits that the assessee preferred an appeal before the ld. CIT(A) against intimation order belatedly and requested for condonation of delay by giving the reasonable cause for the delay due to outbreak of Covid-19 pandemic. He submits that the delay in filing the appeal is neither wilful nor wanton, but, beyond the control of the assessee. The ld. AR prayed that the delay of 2029 days in filing the appeal before the ld. CIT(A) may be condoned and prayed one more opportunity to the assessee to substantiate its claim before the ld. CIT(A). 5. The ld. DR Ms. Latchana, JCIT supported the order of the ld. CIT(A). 6. Heard both the parties and perused the material on record. We note that the intimation order was passed under section 143(1) of the Act. On Printed from counselvise.com I.T.A. No.2825/Chny/25 3 perusal of the appellate order, we note that the assessee has explained the reasons for condonation of delay in filing the appeal and the reasons stated in Form 35 are extracted at pages 2 and 3 of the impugned order. We note that there is reasonable cause for the delay in filing the appeal. Accordingly, taking into consideration of the undertaking given by the ld. AR that the assessee shall appear before the ld. CIT(A) and furnish complete details for adjudication of the assessee, 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) with a direction to condone the delay of 2029 days in filing the appeal and adjudicate the issue on merits after considering the written submissions/ documentary evidences as may be filed by the assessee to substantiate his claim. Thus, the grounds raised by the assessee are allowed for statistical purposes. 7. In the result, the appeal filed by the assessee is allowed for statistical purposes. Order pronounced on 31st December, 2025 at Chennai. Sd/- Sd/- (S. PADMAVATHY) ACCOUNTANT MEMBER (S.S. VISWANETHRA RAVI) JUDICIAL MEMBER Chennai, Dated, 31.12.2025 Printed from counselvise.com I.T.A. No.2825/Chny/25 4 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 "