VASANTHAKOKILAM,CHENNAI V. THE INCOME TAX OFFICER, NON CORPORATE WARD 10(3), CHENNAI, CHENNAI

ITA 2666/CHNY/2025

AI Insights

This case involves an appeal by the assessee, Vasanthakokilam, against the order of the Learned Commissioner of Income Tax (Appeals), Delhi, for the Assessment Year 2011-12. The appeal was initially dismissed for non-prosecution as the assessee failed to appear despite multiple notices. The assessee contended that the notices were not received due to technical glitches and ended up in the spam folder. The Tribunal, considering the circumstances and the history of the case, decided to give the assessee another opportunity to present the case before the CIT(A), emphasizing that this would be the last opportunity.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 833597 (ITAT-CHENNAI)
• Duration Of Justice: 4 month(s) 7 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: 27-09-2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: K. ILAIYARAJA
• Assessee Lawyers: S. ANANDH
• Keywords: Set aside; Reasonable cause

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 No.2666/Chny/2025 िनधा\u000eरण वष\u000e/Assessment Year: 2011-12 Vasanthakokilam, No.56, Vasantha Maaligai, Patel Road, Perambur, Chennai-600 011. [PAN: AAGPV 0348 G] v. The ITO, Non-Corporate Ward-10(3), Chennai. (अपीलाथ\u0014/Appellant) (\u0015\u0016यथ\u0014/Respondent) अपीलाथ\u0014 क\u001a ओर से/ Appellant by : Mr.S. Anandh, Advocate \u0015\u0016यथ\u0014 क\u001a ओर से /Respondent by : Mr.K. Ilaiyaraja, Addl.CIT सुनवाईक\u001aतारीख/Date of Hearing : 17.12.2025 घोषणाक\u001aतारीख /Date of Pronouncement : 04.02.2026 आदेश / O R D E R PER ABY T. VARKEY, JM: This is an appeal preferred by the assessee against the order of the Learned Commissioner of Income Tax (Appeals)/NFAC, (hereinafter referred to as “the Ld.CIT(A)”), Delhi, dated 18.12.2024 for the Assessment Year (hereinafter referred to as \"AY”) 2011-12. 2. At the outset, the Ld.AR of the assessee submitted that the appeal has been preferred with a delay of ‘211’ days and the assessee has filed an affidavit along with application for condoning the delay. Having gone Printed from counselvise.com ITA No.2666/Chny/2025 (AY 2011-12) Vasanthakokilam :: 2 :: through the contents of the affidavit and the application for condoning the delay in filing of appeal, though we find reasonable cause for the delay but there are certain lapses, for which, assessee shall remit cost of ₹5,000/- 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). 3. Coming to the merits of the appeal, it is noted that the impugned order of the Ld.CIT(A) is an ex parte order qua assessee since assessee didn’t represent itself before the Ld.CIT(A). In this regard, the assessee brought to our notice that the notices issued by the Ld.CIT(A) didn’t reach him, due to glitches in the system and has gone into the ‘spam’ account of the assessee. Therefore, the assessee couldn’t participate in the appellate proceedings. Therefore, the assessee pleads for one more opportunity before the Ld.CIT(A). 4. Per contra, the Ld.DR brought to our notice that this is the second round before the Ld.CIT(A) after the Tribunal had set aside the original assessment proceedings back to the file of the AO for de novo assessment. Pursuant to the Tribunal order, the AO passed the assessment on 28.09.2021 for AY 2011-12 and the assessee had filed the appeal belatedly i.e. with a delay of ‘49’ days citing Civid-19. Therefore, the Ld.CIT(A) condoned the delay and given several opportunities to the Printed from counselvise.com ITA No.2666/Chny/2025 (AY 2011-12) Vasanthakokilam :: 3 :: assessee i.e. notices dated 15.11.2022, 08.04.2024, 01.08.2024, 04.10.2024 and then on 12.11.2024, but according to the Ld.CIT(A), the assessee didn’t bother to appear. Therefore, the Ld.CIT(A) is noted to have dismissed the appeal for non-prosecution. Hence, Ld DR doesn’t want us to give assessee one more opportunity. 5. The main plea of the assessee for not participating in the first appellate proceeding is that she didn’t get notices issued by the NFAC since the notices got delivered in the ‘spam’ account of her and therefore she was in the dark about the ongoing appellate proceedings before the Ld.CIT(A)/NFAC. Therefore, the assessee prayed for one more last opportunity before Ld CIT(A). In this regard, we note that this is the second round of litigation for the AY 2011-12, and the assessee ought to have been diligent but is found to be lackadaisical. Therefore, we have levied cost of ₹5,000/- for condoning the delay in filing of appeal before us. Be that as it may. Considering the reason given by the assessee, i.e. technical glitches for not knowing about the existence of ongoing appellate proceedings, which reasons cannot be ruled out, in the interest of justice and fair play, we give one more opportunity to the assessee to furnish all supporting documents/written submissions to support the grounds of appeal before the Ld.CIT(A) which assessee should file/upload without giving any excuse. Therefore, we set aside the impugned order of the Ld.CIT(A) and restore the appeal back to the Ld.CIT(A)’s file with a Printed from counselvise.com ITA No.2666/Chny/2025 (AY 2011-12) Vasanthakokilam :: 4 :: direction to adjudicate the grounds of appeal in accordance to law as per sub-section (6) of Section 250 of the Income Tax Act, 1961 and we make it clear that considering the past history of this case, the assessee is put to notice that this will be the last opportunity to pursue his appeal before the Ld.CIT(A). The Ld.AR of the assessee has undertaken to appear and file all the documents necessary to support its grounds of appeal. Considering the same, the Ld.CIT(A) to pass order in accordance to law. The Ld.CIT(A) to ensure that the assessee had remitted the cost as directed above before entertaining the appeal. 6. In the result, appeal filed by the assessee is 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 \u0015ितिलिप 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 "