RAGHAVENDRA REDDY BOMMI REDDY,CHENNAI V. DCIT, CORPORATE CIRCLE-1(1), CHENNAI

ITA 3663/CHNY/2025

AI Insights

The case involves appeals by Raghavendra Reddy Bommi Reddy against orders from the Learned Commissioner of Income Tax (Appeal)/NFAC for the assessment years 2010-11 and 2011-12. The appeals were delayed significantly due to the assessee's unawareness of the ex-parte orders passed under the Faceless Regime, which led to their dismissal. The Tribunal found that the assessee had initially engaged with the CIT(A) before the migration to the Faceless Regime and lost track of the proceedings, only becoming aware of the orders when a demand notice was issued by the Assessing Officer. The Tribunal decided to condone the delay and restore the appeals for a fresh decision by the CIT(A).

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 833682 (ITAT-CHENNAI)
• Duration Of Justice: 2 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-02-2026
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2011-2012
• Appeal Filed On: 03-12-2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: G. BASKAR

Judgement Text

"आयकर अपीलीय अिधकरण, ‘बी’ \u0001यायपीठ, चे ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI \u0001ी एबी टी. वक , ाियक सद\u0011 एवं एवं एवं एवं \u0001ी एस. आर. रघुनाथा, लेखा सद क े सम\u001b BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI S.R.RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.3662 & 3663/Chny/2025 िनधा\u000eरण वष\u000e/Assessment Years: 2010-11 & 2011-12 Raghavendra Reddy Bommi Reddy, No.145, Kapaleeswarar Nagar, Sunrise Avenue, Chennai-600 115. [PAN: AEKPB 7937 H] v. The DCIT, Corporate Circle-1(2), Chennai. (अपीलाथ\u0016/Appellant) (\u0017\u0018यथ\u0016/Respondent) अपीलाथ\u0016 क\u001a ओर से/ Appellant by : Mr.G. Baskar, Advocate \u0017\u0018यथ\u0016 क\u001a ओर से /Respondent by : None सुनवाईक\u001aतारीख/Date of Hearing : 15.12.2025 घोषणाक\u001aतारीख /Date of Pronouncement : 04.02.2026 आदेश / O R D E R PER ABY T. VARKEY, JM: ITA No.3662/Chny/2025 is an appeal preferred by the assessee against the order of the Learned Commissioner of Income Tax (Appeal)/NFAC, (hereinafter referred to as “the Ld.CIT(A)”), Delhi, dated 03.10.2023 for the Assessment Year (hereinafter referred to as \"AY”) 2010-11 & ITA No.3663/Chny/2025 is an appeal preferred by the Printed from counselvise.com ITA Nos.3662 & 3663/Chny/2025 (AYs 2010-11 & 2011-12) Raghavendra Reddy Bommi Reddy :: 2 :: assessee against the order of the Learned Commissioner of Income Tax (Appeal)/Addl/JCIT(A)-2, Guwahati dated 22.07.2024 for AY 2011-12. 2. At the outset, it is noted that there is a delay of ‘703’ days & ‘429’ days in filing of the aforesaid appeals. The assessee has filed petition for condoning the delay supported by the affidavit. The main reason attributed for the delay was that the assessee was not aware of the impugned order of the Ld.CIT(A)/NFAC for both the assessment years. In this regard, it was brought to our notice that the assessment orders in this case for AY 2010-11 was passed on 30.11.2015 & 23.12.2015 for AY 2011-12. It was brought to our notice that in the year 2015/2016, the assessee had filed the appeals manually before the Ld.CIT(A). And the assessee was following the progress of the ibid Appeal with the office of the Ld.CIT(A), but later on the appellate proceedings got migrated to the Faceless Regime and the assessee lost touch about the appellate proceedings and out of the blue only when the demand was raised by the AO [pursuant to passing of the impugned orders], the assessee came to know about the existence of the ex-parte impugned orders passed by the NFAC dated 03.10.2023 & 22.07.2024 and the assessee immediately filed the appeals before the Tribunal which resulted in delay of ‘703’ days & ‘429’ days respectively. Printed from counselvise.com ITA Nos.3662 & 3663/Chny/2025 (AYs 2010-11 & 2011-12) Raghavendra Reddy Bommi Reddy :: 3 :: 3. Having gone through the petition for condoning the delay and taking note that the assessment orders were passed in the year 2015 and the assessee is noted to have filed the appeals promptly before the First Appellate Authority which was not disposed of for a long time; and ultimately the appeals got migrated to the Faceless Regime and the assessee was in the dark and unaware of the Faceless proceedings going on against the assessee which led to the dismissal of the appeal ex parte qua assessee; and the assessee came to know about it only few days before filing of appeals before this Tribunal when the AO raised demand notice [pursuant to the dismissal of appeal by Ld CIT(A) against the assessee]. 4. Considering the fact that the assessee wouldn’t gain any benefit by not preferring appeals against the impugned action of the Ld.CIT(A) and taking note that the assessee had filed the appeals promptly before the Ld.CIT(A), against the action of the AO, we are of the view that assessee should be given one more opportunity before the First Appellate Authority. Therefore, for the interest of justice and fair-play, we condone the delay subject to assessee remitting cost of ₹10,000/- to the State Legal Aid Authority, Hon’ble Madras High Court within three (3) months of receipt of this order; and produce necessary proof of depositing of the same before the Ld.CIT(A). And hence, we restore the appeals back to the file of the Ld.CIT(A)/NFAC for deciding the grounds of appeal raised Printed from counselvise.com ITA Nos.3662 & 3663/Chny/2025 (AYs 2010-11 & 2011-12) Raghavendra Reddy Bommi Reddy :: 4 :: by the assessee in accordance with sub-section (6) of Section 250 of the Income Tax Act, 1961 after hearing the assessee. The assessee is directed to file all relevant documents/written submissions to substantiate the grounds of appeal raised by the assessee. The assessee to be diligent and ensure participation without fail. The Ld.CIT(A) to pass speaking order after adjudicating the grounds of appeal raised by the assessee in accordance to law after hearing the assessee. 5. In the result, appeals filed by the assessee are allowed for statistical purposes. Order pronounced on the 04th day of February, 2026, in Chennai. Sd/- (एस. आर. रघुनाथा) (S.R.RAGHUNATHA) लेखा सद\u0003य/ACCOUNTANT MEMBER Sd/- (एबी टी. वक ) (ABY T. VARKEY) \u0005याियक सद\u0003य/JUDICIAL MEMBER चे ई/Chennai, !दनांक/Dated: 04th February, 2026. TLN आदेश क\u001a \u0017ितिलिप अ$ेिषत/Copy to: 1. अपीलाथ /Appellant 2. \u000e\u000fथ /Respondent 3. आयकरआयु\u0015/CIT, Chennai / Madurai / Salem / Coimbatore. 4. िवभागीय\u000eितिनिध/DR 5. गाड फाईल/GF Printed from counselvise.com "