THANGARAJ,KOVILPATTI V. ITO, WARD-2, TUTICORIN

ITA 2548/CHNY/2025

AI Insights

The case involves an appeal by Shri Thangaraj against the order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi, which was dismissed in limine due to a significant delay in filing the appeal. The assessee attributed the delay to personal hardships, including the prolonged illness and subsequent death of his parents, which prevented him from attending to his normal duties and led to the oversight by his chartered accountant. The ITAT, while deprecating the nonchalant attitude of the assessee, decided to restore the matter to the FAA for a decision on merits, contingent upon the acceptance of the reasons for the delay in filing the appeal.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 835314 (ITAT-CHENNAI)
• Duration Of Justice: 4 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-02-2026
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2017-2018
• Appeal Filed On: 16-09-2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SHIVA SRINIVAS
• Assessee Lawyers: K. BALASUBRAMANIAN

Judgement Text

"आयकर अपीलȣय अͬधकरण, ‘बी’ Ûयायपीठ, चेÛनई IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI Įी जॉज[ जॉज[ क े, उपाÚय¢ एवं Įी इंटूरȣ रामा राव, लेखा सदèय क े सम¢ BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT AND SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.: 2548/CHNY/2025 िनधाᭅरण वषᭅ/Assessment Year: 2017-18 Shri Thangaraj, 9, Middle Street, Kalugumalai, Kovilpatti – 627 752. PAN: AHMPT 5181A Vs. The Income Tax Officer, Ward 2, Tuticorin. (अपीलाथᱮ/Appellant) (ᮧ᭜यथᱮ/Respondent) अपीलाथᱮ कᳱ ओर से/Appellant by : Shri K. Balasubramanian, Advocate ᮧ᭜यथᱮ कᳱ ओर से/Respondent by : Shri Shiva Srinivas, CIT सुनवाई कᳱ तारीख/Date of Hearing : 11.02.2026 घोषणा कᳱ तारीख/Date of Pronouncement : 11.02.2026 आदेश/ O R D E R PER GEORGE GEORGE K, VICE PRESIDENT: This appeal filed by the assessee is directed against the order of Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi dated 22.08.2025 passed under section 250 of the Income Tax Act, 1961 (hereinafter called ‘the Act’). The relevant Assessment Year is 2017-18. Printed from counselvise.com ITA No.2548/Chny/2025 :- 2 -: 2. At the very outset, we notice that First Appellate Authority (FAA) had dismissed the appeal of the assessee in limine without adjudicating on merit. The FAA held that there is a delay of 597 days in filing the appeal before him and the assessee has not submitted the reasons for delay. The FAA had issued deficiency letter to the assessee. But the assessee has not filed his reply and hence, the FAA had dismissed the appeal in limine without condoning the delay in filing the appeal. 3. The Ld.AR submitted that due to prolonged illness and subsequent death of assessee’s parents, assessee could not attend to his normal duties and hence, he entrusted his matter of filing the appeal to his chartered accountant’s office. Though the assessee has handed over the assessment order to his chartered accountant’s office on time, the appeal was filed belatedly even without noting the delay in filing the appeal in Form 35. The Ld.AR submitted that it was a mistake on the part of the chartered accountant’s office and has produced a letter from the office of the Chartered Accountant in this regard. The Ld.AR further submitted that due to the illness of his parent, assessee could not attend to his duties and is unaware of the appeal proceedings. Printed from counselvise.com ITA No.2548/Chny/2025 :- 3 -: 4. The ld.DR was duly heard. 5. We have heard rival submissions and perused the material on record. The appeal filed by the assessee has been dismissed by the FAA in limine without condoning the delay of 597 days. Admittedly, the assessee had not filed the condonation petition, though the FAA had issued notice. The Ld.AR for the assessee submitted that due to prolonged illness and subsequent death of assessee’s parents, assessee could not attend to his regular duties and entrusted the work to a Chartered Accountant’s office, who by oversight did not file the appeal in time nor filed reasons for delay in filing the delay. We strongly deprecate the nonchalant attitude of the assessee in not responding to the notice issued by the FAA. However, in the interest of justice and equity, we are of the view that the matter needs to be restored back to the files of the FAA. Accordingly, we restore the matter to the files of the FAA. The assessee is directed to file a proper condonation application with specific reasons for delay in filing the appeal before the FAA. If the FAA is satisfied with the reasons given for condonation of delay, he shall consider the issue on merits. The FAA shall afford a reasonable opportunity of hearing to the assessee before a decision is taken in the matter. It is ordered accordingly. Printed from counselvise.com ITA No.2548/Chny/2025 :- 4 -: 6. In the result, the appeal filed by the assessee is allowed for statistical purposes. Order pronounced in the open court on 11th February, 2026 at Chennai. Sd/- Sd/- (इंटूरȣ रामा राव) (INTURI RAMA RAO) लेखा सदèय/ACCOUNTANT MEMBER (जॉज[ जॉज[ क े) (GEORGE GEORGE K) उपाÚय¢ /VICE PRESIDENT चे᳖ई/Chennai, ᳰदनांक/Dated, the 11th February, 2026 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. Printed from counselvise.com "