What did the Tribunal hold?

The Tribunal directed the CIT(A) to consider the delay condonation petition and adjudicate the issue on merits, allowing the assessee to file supporting evidence.

The assessee filed an appeal before the CIT(A) with a delay of 157 days. The assessee requested an opportunity to present their case on merits before the CIT(A).

What were the issues?

Whether the delay in filing the appeal before the CIT(A) should be condoned and if the assessee should be granted an opportunity to present their case on merits.

Vageesan Sivarajan, Chidambaram vs ITO | ITAT Chennai 2026

Before: Shri S.S. Viswanethra Ravi & Shri S.R. Raghunatha

Hearing: 18.08.2026Pronounced: 20.08.2026

आयकर अपीलीय अिधकरण, ’ ए ’ �ायपीठ, चे�ई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI �ी एस.एस. िव�ने� रिव, �ाियक सद� एवं �ी एस.आर. रघुनाथा, लेखा सद� के सम$ Before Shri S.S. Viswanethra Ravi, Judicial Member & Shri S.R. Raghunatha, Accountant Member आयकर अपील सं./I.T.A. No. 3409/Chny/2026 िनधा%रण वष%/Assessment Year: 2017-18 Vageesan Sivarajan, Vs. Income Tax Officer, 47/75, Sabanayakar Street, Ward -2, Chidambaram – 608 001. Cuddalore. [PAN: FKZPS-6998-K] (अपीलाथ'/Appellant) (()थ'/Respondent) अपीलाथ' की ओर से / Appellant by : Mr. S. Girish Kumar, Advocate ()थ' की ओर से/Respondent by : Ms. R. Anita, CIT सुनवाई की तारीख/ Date of hearing : 18.08.2026 घोषणा की तारीख /Date of Pronouncement : 20.08.2026 आदेश /O R D E R PER S.S. VISWANETHRA RAVI, JUDICIAL MEMBER:

This appeal filed by the assessee is directed against the order dated 06.05.2026 passed by the ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi, for the assessment year 2017-18.

:-2-: ITA No: 3409/Chny/2026

The ld.AR, Mr. S. Girish Kumar, Advocate, submits that the

assessee filed an appeal against the order dated 30.01.2025 passed by

the AO with a delay of 157 days before the ld.CIT(A). He drew our

attention to the impugned order in page no.10 and submits that the

ld.CIT(A) may be directed to consider the delay condonation petition and

to condone the said delay. On merits he argued that the assessee is

ready to furnish all relevant details before the ld.CIT(A), if this Tribunal

affords one more opportunity for consideration of issue on merits.

The ld.DR, Ms. R. Anita, CIT, reported no objection.

Considering the submissions of the ld.AR and ld.DR with reference

to facts and circumstances of the case, we are of the considered opinion

that the assessee shall get one more opportunity before the ld.CIT(A).

Therefore, the ld.CIT(A) is directed to consider the delay condonation

petition and condone the said delay and proceed to adjudicate the issue

on merits. The assessee is liberty to file evidences, if any, in support of his case. Thus, order of the ld.CIT(A) is set aside and grounds raised

by the assessee are allowed for statistical purposes.

:-3-: ITA No: 3409/Chny/2026

In the result, appeal filed by the assessee is allowed for statistical purposes. Order pronounced on 20th August, 2026 at Chennai.

Sd/- Sd/- (S.R. RAGHUNATHA) (S.S. VISWANETHRA RAVI) ACCOUNTANT MEMBER JUDICIAL MEMBER Chennai, Dated: 20.08.2026 JPV आदेश की (ितिलिप अ.ेिषत/Copy to: 1. अपीलाथ'/Appellant, 2.()थ'/ Respondent, 3. आयकर आयु//CIT, Chennai/Madurai/Coimbatore/Salem 4. िवभागीय (ितिनिध/DR & 5. गाड% फाईल/GF

Digitally signed by PRASANNA PRASANNA VANI JETTY VANI JETTY Date: 2026.08.24 12:00:58 +05'30'

VAGEESAN SIVARAJAN,CHIDAMBARAM vs. ITO, WARD-2, CUDDALORE

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