MOTHILAL ARUNJUNAIRAJAN,CHENNAI vs. ITO, NCW-17(6), CHENNAI

आयकर अपीलीय अिधकरण, ’सी’ �ायपीठ, चे�ई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI �ी इंटूरी रामाराव, लेखा सद� एवं �ी एस.एस. िव"ने$ रिव, �ाियक सद� के सम% । BEFORE SHRI. INTURI RAMA RAO, ACCOUNTANT MEMBER AND BEFORE SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER आयकर अपील सं./I.T.A. No. 3011/Chny/2026 िनधा'रण वष'/Assessment Year: 2017-18 Mothilal Arunjunairajan, Vs. Income Tax Officer, Old No. 25, Non Corporate Ward -17(6), Thiruvanukarai Garden, Chennai. 3rd Street, Old Washernmempet, Chennai – 600 021. [PAN: AIIPA-4913-C] (अपीलाथ*/Appellant) (+,थ*/Respondent) अपीलाथ* की ओर से / Appellant by : Mr. H. Yeshwanth Kumar, Advocate +,थ* की ओर से/Respondent by : Ms. Premi, Sr. AR सुनवाई की तारीख/ Date of hearing : 23.07.2026 घोषणा की तारीख /Date of Pronouncement 28.07.2026 : 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 10.11.2022 passed by the ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi, for the assessment year 2017-18.

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assessee filed notarized affidavit dated 28.05.2026 accompanied by a

petition to condone the delay along with copies of medical record. The

ld.AR, Shri. H. Yeshwanth Kumar, Advocate, argued, by referring to

Para no.4 in delay condonation petition and submits that the delay was

caused due to prolonged medical treatment of assessee’s mother who

passed away in 2012, due to business losses on account of permitting

his friend Mr. Vijay to use the credit card, outbreak of Covid-19

Pandemic aggravated the persistent pressure, age related ailments of

his elderly father who is 75 years old, chronic condition involving

persistently elevated blood sugar levels of his father-in-law, due to

serious illness of his son requiring medical attention in September, 2022

and his wife began experiencing medical complications involving serious

gynaecological condition made assessee responsible for all the

sufferings of his family members which is beyond his control. The delay

of 1207 days are neither wilful nor deliberate, but due to the health

condition and loss in business. He prayed to condone the delay and

admit appeal for adjudication of issues on merit.

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explained on day-to-day basis and the reasons explained by the ld.AR

which may be genuine, but does not constitute sufficient cause to

condone the delay. She argued vehemently the reasons stated by the

assessee in the affidavit as well as in the petition are not acceptable and

liable to be rejected.

order on 10.11.2022 and assessee ought to have filed the appeal within

specified time, but however filed the appeal before the ITAT on

22.05.2026 with a delay of 1207 days. We find the reasons explained

by the assessee from 2012 in respect of hospitalisation of assessee’s

mother for Cardiac ailments and medical attention requiring to

assessee’s wife in 2022 which may be genuine as rightly pointed by the

ld.DR, but however, we find the reasons does not constitute a sufficient

cause for prosecuting the case before the authorities. Therefore, the

reasons explained by the assessee are not acceptable and liable to be

rejected.

4 ITA No. 3011/Chny/2026

Guruswamy & ors. Vs. A. Krishnaiah in Civil Appeal No. 317 of 2025,

dated 08.01.2025 has reminded that the concept of “liberal approach”,

“justice oriented approach”, “substantial justice” should not be employed

to frustrate or jettison the substantial law of limitation. Further, reasons

must satisfy the authorities that the assessee was prevented by any

sufficient cause, unless a satisfactory explanation is furnished, the

authorities should not allow the petition for condonation of delay, in case

the petition for condonation is allowed in condoning the delay without

any justification, amounts to passing an order in violation of the statutory

provisions and it tantamounts to showing utter disregard to legislature.

Having keeping in mind, we find in the present case, the length of delay

is definitely a relevant matter that this Tribunal must take into

consideration while considering the reasons explained in the delay

condonation petition. It is an established principle where an appeal

presented with abnormal delay, beyond limitation, the assessee has to

explain as to what is the reasonable cause, which really prevented the

assessee to approach this Tribunal within time. As we discussed above,

since the assessee failed to give sufficient cause for not filing the appeal

in time, we hold that the assessee’s reasons for the inordinate delay

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cannot be interpreted liberally, we, therefore, reject the condonation petition filed by the assessee for the delay of 1207 days in filing the appeal before the ITAT. Accordingly, the grounds raised by the assessee are dismissed.

Sd/- Sd/- (INTURI RAMA RAO) (S.S. VISWANETHRA RAVI) ACCOUNTANT MEMBER JUDICIAL MEMBER

Chennai, Dated: 28.07.2026 JPV आदेश की +ितिलिप अ3ेिषत/Copy to: 1. अपीलाथ*/Appellant, 2.+,थ*/ Respondent, 3. आयकर आयु4/CIT, Chennai/Madurai/Coimbatore/Salem 4. िवभागीय +ितिनिध/DR & 5. गाड' फाईल/GF.

PRASANNA Digitally signed by PRASANNA VANI JETTY VANI JETTY Date: 2026.07.30 10:41:50 +05'30'