SENTHIL KUMAR,CHENNAI V. COMMISSIONER OF INCOME TAX, CHENNAI

ITA 1898/CHNY/2025

AI Insights

The case involves Senthil Kumar, who did not file his income tax return for the Assessment Year 2015-16 despite having purchased immovable property worth Rs. 85,36,810. The Assessing Officer reopened the assessment and determined the total income at Rs. 86,36,810. Senthil Kumar's appeal to the CIT(A) was initially dismissed due to a delay of 119 days, which the CIT(A) did not condone, leading to the appeal being dismissed in limine. The Tribunal found sufficient cause for the delay due to the assessee's father's heart surgery and directed the CIT(A) to reconsider the appeal on its merits.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 773050 (ITAT-CHENNAI)
• Duration Of Justice: 2 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-09-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2015-2016
• Appeal Filed On: 02-07-2025
• Laws Referred To: Income-tax Act 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R. ANITHA
• Assessee Lawyers: SUBASHINI GANAPATHY; C.A
• Keywords: Set aside
• Section: 147; 148; 144

Judgement Text

"आयकर अपीलीय अिधकरण, ‘सी’ \u0011ा यपीठ, चे\u0016ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI \u0019ी मनु क ुमा र िग र, \u0011ा ियक सद एवं \u0019ी जगदीश, लेखा सद क े सम' BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.1898/Chny/2025 िनधा 9रण वष9 /Assessment Year: 2015-16 Senthil Kumar, No.14/1, 4th Cross Street, Thiruvika Nagar, Thundalam, Chettiyaragaram, Thiruvallur, Chennai – 600 077. PAN: DYEPS 6404K Vs. The Income Tax Officer, Non Corporate Ward-19(3), Chennai. (अपीलाथ\u0007/Appellant) (\b यथ\u0007/Respondent) अपीलाथF की ओर से/ Appellant by : Shri Subashini Ganapathy, C.A HIथF की ओर से /Respondent by : Shri R. Anitha, Addl. CIT सुनवाई की तारीख/Date of Hearing : 23.09.2025 घोषणा की तारीख /Date of Pronouncement : 24.09.2025 आदेश / O R D E R PER JAGADISH, A.M : Aforesaid appeal filed by the assessee for Assessment Year (AY) 2015-16 arises out of the order of Learned Commissioner of Income Tax (NFAC), Delhi [hereinafter \"CIT(A)\"] dated 21.03.2025 in the matter of assessment framed by the Assessing Officer [AO] u/s. 147 r.w.s 144 of the Income-tax Act 1961 (hereinafter \"the Act\") on 18.03. 2023. Printed from counselvise.com ITA No.1898/Chny/2025 Senthil Kumar :- 2 -: 2. There is a delay of 32 days in filing the appeal by the assessee. The assessee has filed condonation petition/affidavit stating the reasons for delay in filing the appeal. We have considered the petition/affidavit of delay in filing the appeal and satisfied that there was sufficient cause for not filing the appeal within the prescribed time limit. Hence, the delay is hereby condoned. 3. The effective ground of appeal in this appeal of assessee is against dismissing the appeal in limine without condoning the delay by the Ld. Addl. CIT(A). 4. The assessee is an individual who did not file his return of income. The Assessing Officer (A.O.) reopened the assessment on the basis of information that the assessee had purchased immovable property worth Rs. 85,36,810/-, but had not filed any return of income. Even in response to the notice issued u/s 148 of the Act, the assessee failed to file the return. Consequently, the A.O. completed the assessment and determined the total income at Rs. 86,36,810/-. Aggrieved, the assessee preferred an appeal before the Ld. CIT(A) with a delay of 119 days. However, the Ld. CIT(A) declined to condone the delay and dismissed the appeal in limine. Printed from counselvise.com ITA No.1898/Chny/2025 Senthil Kumar :- 3 -: 5. The Ld. Authorized Representative (A.R.) of the assessee has submitted that the Ld. Authorized Representative (A.R.) of the assessee has submitted that the delay in filing the appeal occurred because the assessee's father had undergone heart surgery, and the assessee was fully engaged in his treatment. Despite this explanation, the Ld. CIT(A) did not condone the delay. He further submitted that even thereafter, the Ld. CIT(A) dismissed the appeal ex-parte on the ground of non-compliance with notices issued. The A.R. therefore prayed that, in the interest of justice, the Ld. CIT(A) may be directed to admit the appeal and decide the matter on merits. 6. The Ld. Departmental Representative (DR), on the other hand, has relied on the orders of lower authorities. 7. We have heard the rival submissions, and perused the materials available on record. On perusal of the order of the Ld. CIT(A), it is observed that there was a delay of 119 days in filing the appeal before him. The assessee had explained that the delay was due to his father undergoing heart surgery and his engagement in treatment. However, the Ld. CIT(A) did not accept the explanation and dismissed the appeal in limine. Having considered the matter, we are of the opinion Printed from counselvise.com ITA No.1898/Chny/2025 Senthil Kumar :- 4 -: that there was sufficient cause for not presenting the appeal within the prescribed time. In our considered view, the Ld. CIT(A) ought to have condoned the delay and adjudicated the appeal on merits. Accordingly, we set aside the impugned order and restore the matter to the file of the Ld. CIT(A) with a direction to condone the delay and decide the appeal afresh on merits. The assessee is also directed to appear before the Ld. CIT(A) on the date of hearing without fail and furnish complete details for his consideration. 8. In the result, the appeal filed by the assessee is allowed for statistical purposes. Order pronounced on 24th day of September, 2025 at Chennai. Sd/- Sd/- (मनु क ुमार िग र) (Manu Kumar Giri) \u0011ाियक सद / Judicial Member (जगदीश) (Jagadish) लेखा लेखा लेखा लेखा सद\u0011य सद\u0011य सद\u0011य सद\u0011य /Accountant Member चे\u0013नई/Chennai, \u0016दनांक/Dated: 24th September, 2025. EDN/- आदेश क\u0019 \bितिल प अ े षत/Copy to: 1. अपीलाथ\u0007/Appellant 2. \b थ\u0007/Respondent 3. आयकर आयु\u000f/CIT, Chennai/Madurai/Coimbatore/Salem 4. िवभागीय \bितिनिध/DR 5. गाड\u0018 फाईल/GF Printed from counselvise.com "