ALAGARSAMY SATHIYAGIRIESWARAN,MADURAI vs. DCIT, NCC-1, MADURAI

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ITA 2783/CHNY/2026Status: DisposedITAT Chennai03 August 2026AY 2020-216 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal before the ITAT and restored the matter to the FAA. The FAA is directed to consider a proper condonation petition and then adjudicate the appeal on merits.

What were the facts?

The assessee's appeal before the FAA was dismissed ex-parte due to a delay of 125 days and non-compliance with notices. The assessee's advocate failed to inform him of the notices, leading to his inability to participate in the proceedings.

What were the issues?

Whether the FAA was justified in dismissing the appeal ex-parte without condoning the delay and whether the assessee should be granted an opportunity to present their case.

Which sections of the Income-tax Act were involved?

Section 250,Section 147,Section 144,Section 144B

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘B’ BENCH, CHENNAI

Before: SHRI GEORGE GEORGE K & MS PADMAVATHY S

Hearing: 22.07.2026Pronounced: 03.08.2026

आदेश/ O R D E R PER GEORGE GEORGE K, VICE PRESIDENT: This appeal filed by the assessee is directed against the order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi dated 11.12.2025 passed under section 250 of the Income Tax Act, 1961 (hereinafter called ‘the Act’). The relevant Assessment Year is 2020-21.

- 2 - ITA No.2783/CHNY/2026 Alagarsamy Sathiyagirieswaran 2. There is a delay of 42 days in filing the appeal before the Tribunal. The assessee has filed an affidavit seeking condonation of the delay explaining therein the reason for delay. The reason stated is that the assessee is employed as Branch Manager with ICICI Prudential Life Insurance Company Ltd., Theni. During the period from February, 2026 to April, 2026, he was additionally entrusted with the charge of the branches at Sivagangai, Virudhunagar and Tenkasi. Owing to the additional responsibilities and the resulting pressure of official work, he could not promptly approach his counsel for filing the appeal. It was further been stated that, upon the advice of a friend, he subsequently contacted an advocate at Madurai, who took the necessary steps for filing the appeal before the Tribunal. On perusal of the reasons stated, we are of the view that no latches can be attributed to the assessee as there is sufficient cause for belated filing of this appeal. Hence, we condone the delay and proceed to dispose off the appeal on merits.

3.

At the very outset, we notice that the order of the First Appellate Authority (FAA) is ex-parte, since there was no compliance from the assessee to various notices issued from the office of the FAA. The FAA dismissed the appeal of the assessee without condoning the delay of 125 days in filing the appeal before him and also on merits,

- 3 - ITA No.2783/CHNY/2026 Alagarsamy Sathiyagirieswaran stating that the assessee has not submitted any documentary evidence in support of his grounds and remained non-responsive and non-compliant during appellate proceedings. Further, we also note that the assessment has been completed on best judgment basis r.w.s.147 r.w.s. 144 r.w.s.144B of the Act.

4.

The Ld. AR submitted that the assessee is a Branch Manager with ICICI Prudential Life Insurance Company Ltd., Theni branch and due to work pressure and also due to continuous branch inspection works and other pressing official work the assessee could not file the appeal within time before the FAA. He further submitted that the notices during the appellate proceedings were sent to the e-mail of the Advocate, who failed to intimate the assessee. Consequently, the assessee could not respond to the statutory notices or effectively participate in the appellate proceedings. It was, therefore, pleaded that one final opportunity may be granted and the matter be restored to the file of the AO to enable the assessee to substantiate its case. The Ld.AR undertook that he would duly appear and furnish the necessary details as and when called for.

5.

The Ld.DR submitted that adequate opportunities were provided from the offices of the FAA & AO and there is no violation

- 4 - ITA No.2783/CHNY/2026 Alagarsamy Sathiyagirieswaran of principles of natural justice. Therefore, it was submitted that the appeal of the assessee may be dismissed.

6.

We have heard rival submissions and perused the materials on record. It is noticed that the appeal filed by the assessee before the FAA was dismissed in limine on the ground that the appeal filed with a delay of 125 days and that the delay was not condoned. On perusal of the impugned order, we find that though the assessee had mentioned certain general reasons for the delay in Form No. 35, no separate petition seeking condonation of delay, supported by an affidavit or other relevant material, had been filed before the FAA. We strongly deprecate such a casual and nonchalant approach on the part of the assessee in not filing a proper petition for condonation of delay before the appellate authority. At the same time, the Ld.AR submitted that the notices issued during the appellate proceedings were sent to the e-mail address of the assessee's Advocate, who failed to communicate the same to the assessee. Consequently, the assessee remained unaware of the appellate proceedings and could neither respond to the statutory notices nor effectively prosecute the appeal. The Ld.AR further submitted that the assessee is now prepared to file all relevant materials and hence, requested one opportunity be granted in the

- 5 - ITA No.2783/CHNY/2026 Alagarsamy Sathiyagirieswaran interest of substantial justice. Considering the totality of facts and circumstances, in the interest of justice and equity, we deem it fit to restore the matter to the file of the FAA. The assessee is directed to file a proper petition for condonation of delay, along with supporting materials and on receipt of the same, the FAA shall afford reasonable opportunity of being heard to the assessee and thereafter adjudicate the condonation petition in accordance with law. If the delay is found to have been satisfactorily explained and is condoned, the FAA shall thereafter adjudicate the appeal on merits in accordance with law after considering the evidences and submissions that may be placed on record. The assessee is also directed to extend full cooperation in the appellate proceedings and shall not seek unnecessary adjournments. It is ordered accordingly.

7.

In the result, the appeal filed by the assessee is allowed for statistical purposes.

Order pronounced in the open court on 3rd August,2026 at Chennai.

Sd/- Sd/- (प�मावती एस) (जॉज� जॉज� के) (PADMAVATHY S) (GEORGE GEORGE K) लेखा सद�य/ACCOUNTANT MEMBER उपा�य� /VICE PRESIDENT चे�नई/Chennai, �दनांक/Dated, the 3rd August, 2026

- 6 - ITA No.2783/CHNY/2026 Alagarsamy Sathiyagirieswaran

RSR, Sr.PS आदेश क� ��त�ल�प अ�े�षत/Copy to: 1. अपीलाथ�/Appellant 2. ��यथ�/Respondent 3. आयकर आयु�त /CIT, Madurai 4. �वभागीय ��त�न�ध/DR 5. गाड� फाईल/GF. By Order Digitally signed by REKHA REKHA SENTHIL RAJ SENTHIL RAJ Date: 2026.08.05 09:37:56 +05'30'

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