VAIYAPURI ANBUMANI,KOTTALSALEM vs. ITO, SALEM

आयकर अपीलीय अिधकरण, ’ए’ �ायपीठ, चे�ई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘A’ 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. Nos. 1908 & 1909/Chny/2026 िनधा'रण वष'/Assessment Year: 2018-19 Vaiyapuri Anbumani, Vs. Income Tax Officer, B14/15, Paul Street, Ward -1(1), Kottai Salem, Salem. Salem – 636 001. [PAN: ATQPA-6613-G] (अपीलाथ*/Appellant) (+,थ*/Respondent) अपीलाथ* की ओर से / Appellant by : Mr. T.S. Lakshmi Venkataraman, FCA +,थ* की ओर से/Respondent by : Mr. S. Manoj Prakash, JCIT सुनवाई की तारीख/ Date of hearing : 15.06.2026 घोषणा की तारीख /Date of Pronouncement 15.07.2026 : आदेश /O R D E R PER S.S. VISWANETHRA RAVI, JUDICIAL MEMBER:

These appeals filed by the assessee are directed against the separate order both dated 23.02.2026 passed by the ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre [NFAC], Delhi for the assessment year 2018-19.

2 ITA Nos. 1908 & 1909/Chny/2026

based on the same identical facts, with the consent of both the parties,

we proceed to hear the appeals together and pass consolidated order

for the sake of convenience.

before the ld.CIT(A) dated 20.05.2024 with a delay of 733 days. We find

the ld.CIT(A) reproduced reasons explained by the assessee in Form 35

in page no.2 and 3 of the impugned order. The ld.AR, Shri. T.S. Lakshmi

Venkataraman, FCA, submits that the assessee was not prosecuted the

case before the ld.CIT(A) properly and one more opportunity may be

afforded to contest the delay condonation petition before the ld.CIT(A).

stating that the assessee filed an appeal before the ld.CIT(A) with a

delay and considering the legal precedents the ld.CIT(A) passed well

considered order which may be confirmed.

3 ITA Nos. 1908 & 1909/Chny/2026

requested for another opportunity to prosecute the delay condonation

petition before the ld.CIT(A) as in his opinion which was not properly

prosecuted by the assessee. We note that the ld.CIT(A) dismissed the

appeal in limine having no opportunity for the assessee to contest the

appeal on merits. Considering the same and in the interest of justice,

we deem it proper to remand the matter to the file of the ld.CIT(A) for a

fresh consideration of delay condonation petition and the assessee is

liberty to file evidences, in supporting the reasons in delay condonation

petition. The ld.CIT(A) shall consider the same afresh and pass order in

accordance with law. Thus, order of the ld.CIT(A) is set aside and

grounds raised by the assessee are allowed for statistical purposes.

purposes.

270A of the Act. In view of our decision in remanding the quantum appeal for the same AY 2018-19 to the file of the ld.CIT(A), we also remand this

4 ITA Nos. 1908 & 1909/Chny/2026

matter to the file of the ld.CIT(A) for fresh consideration. Thus, grounds raised by the assessee is allowed for statistical purposes.

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

Chennai, Dated: 15.07.2026 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: 2026.07.16 14:07:00 +05'30'