NATARAJA RAVICHANDRAN,TIRUNELVELI V. ITO CIRCLE 1, TIRUNELVELI

ITA 708/CHNY/2025

AI Insights

The case involves an appeal by Shri Nataraja Ravichandran against the order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, which had dismissed his appeal due to a delay in filing. The Tribunal noted that the delay was caused by the death of the Chartered Accountant's mother, which prevented timely handling of the case. The Tribunal found this reason sufficient to condone the delay and set aside the CIT(A)'s order, remitting the case back for a decision on the merits.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 398252 (ITAT-CHENNAI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-06-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2016-2017
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: PRYATI SHARMA
• Assessee Lawyers: Y. SRIDHAR
• Keywords: Condonation of delay; Set aside; Reasonable cause

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.: 708/CHNY/2025 िनधाᭅरण वषᭅ/Assessment Year:2016-17 Shri Nataraja Ravichandran, 26/10, B Aruna Building, Main Road, Krishnapuram, Kadayanallur, Tirunelveli – 627 751. PAN: ALCPR 6144D Vs. The Income Tax Officer, Circle 1, Tirunelveli. (अपीलाथᱮ/Appellant) (ᮧ᭜यथᱮ/Respondent) अपीलाथᱮ कᳱ ओर से/Appellant by : Shri Y. Sridhar, FCA ᮧ᭜यथᱮ कᳱ ओर से/Respondent by : Ms. Pryati Sharma, JCIT सुनवाई कᳱ तारीख/Date of Hearing : 04.06.2025 घोषणा कᳱ तारीख/Date of Pronouncement : 04.06.2025 आदेश /O R D E R PER GEORGE GEORGE K, VICE PRESIDENT: This appeal at the instance of the assessee is directed against the order of Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi dated 27.12.2024, passed under section 250 of the Income Tax Act, 1961 (hereinafter called ‘the Act’). The relevant Assessment Year is 2016-17. - 2 - ITA No.708/CHNY/2025 2. There is a delay of 8 days 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 CIT(A) had dismissed the appeal of the assessee in limine without adjudicating on merits. The CIT(A) held that there is a delay of 213 days in filing the appeal before him and there is no reasonable cause for condoning the same. 4. On perusing the order of Ld.CIT(A), we noted that the assessee had filed application for condonation of delay before the CIT(A) stating the reason that the assessee’s Chartered Accountant’s mother was passed away due to ill health. Therefore, the Chartered Accountant was not in a position to attend any of the income tax matters for a longer period resulting in delay in filing the appeal before the CIT(A). The assessee has also enclosed the death certificate of Chartered Accountant’s mother. However, the Ld.CIT(A) rejected the assessee’s request for condonation and dismissed the appeal of the assessee. In our view, the reason cited by assessee in its petition before CIT(A) seems quite reasonable and hence we condone the delay before CIT(A) and also direct him to - 3 - ITA No.708/CHNY/2025 admit the issue on merits. Therefore, we set aside the order of CIT(A) and remit the matter back to his file for adjudicating the issue on merits. It is ordered accordingly. 5. In the result, the appeal filed by the assessee is allowed for statistical purposes. Order pronounced in the open court on 4th 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 4th June, 2025 RSR आदेश कȧ ĤǓतͧलͪप अĒेͪषत/Copy to: 1. अपीलाथȸ/Appellant 2. Ĥ×यथȸ/Respondent 3. आयकर आयुÈत /CIT, Madurai 4. ͪवभागीय ĤǓतǓनͬध/DR 5. गाड[ फाईल/GF. "