RAVICHANDRAN,CHENNAI vs. ITO, NCW-3(1), CHENNAI
What did the Tribunal hold?
The Tribunal held that the CIT(A) erred in deciding the issue ex-parte without first satisfying himself regarding the delay and admitting the appeal. The matter was remanded to the CIT(A) for fresh consideration.
What were the facts?
The assessee filed appeals with a delay, and the CIT(A) dismissed them in limine without condoning the delay. The AO had made additions on account of unexplained investment.
What were the issues?
Whether the CIT(A) was justified in dismissing the appeal without condoning the delay and adjudicating the issue on merits. Whether the initiation of proceedings under Section 148 was barred by limitation.
Which sections of the Income-tax Act were involved?
Section 69,Section 249,Section 250,Section 148,Section 271(1)(c)
AI-generated summary — verify with the full judgment below
Before: Shri Inturi Rama Rao & Shri S.S. Viswanethra Ravi
आयकर अपीलीय अिधकरण, ’ डी ’ �ायपीठ, चे�ई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘D’ BENCH, CHENNAI �ी इंटूरी रामाराव, लेखा सद एवं �ी एस.एस. िव#ने% रिव, �ाियक सद के सम& । Before Shri Inturi Rama Rao, Accountant Member & Shri S.S. Viswanethra Ravi, Judicial Member आयकर अपील सं./I.T.A. Nos. 1313 & 2688/Chny/2026 िनधा(रण वष(/Assessment Year: 2015-16 Ravichandran, Vs. Income Tax Officer, No.5, New Street, Non-Corporate Ward 3(1), Nungambakkam, Chennai. Chennai – 600 034. [PAN: AKMPR-9134-Q] (अपीलाथ+/Appellant) (,-थ+/Respondent) अपीलाथ+ की ओर से / Appellant by : Mr. Arjun Raj, Advocate ,-थ+ की ओर से/Respondent by : Mr. Karthik Dasari, JCIT सुनवाई की तारीख/ Date of hearing : 06.07.2026 घोषणा की तारीख /Date of Pronouncement 14.07.2026 : आदेश /O R D E R PER S.S. VISWANETHRA RAVI, JUDICIAL MEMBER:
These appeals filed by the assessee are directed against the separate orders dated 12.09.2025 & 11.09.2025, respectively passed by the ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi, for the assessment year 2015-16.
Since issues raised in these appeals of the assessee are similar based on the same identical facts, with the consent of both the parties,
2 ITA Nos. 1313 & 2688/Chny/2026
we proceed to hear the appeals together and pass consolidated order
for the sake of convenience.
First we shall take up ITA No.2688/Chny/2026.
We find that this appeal was filed with a delay of 157 days. The
assessee filed an affidavit explaining the reasons to condone the said delay. On perusal of the same and upon hearing both the parties, we find the reasons stated by the assessee are bonafide which really prevented the assessee in filing the appeal in time. Thus, delay of 157 days condoned.
At the outset, it is noted that the AO determined the income of
the assessee at Rs.12,51,760/- against the returned income of
Rs.5,51,760/-, inter alia, making addition on account of unexplained
investment u/s. 69 of the Income-tax Act, 1961 (herein after “the Act”)
vide its order dated 09.02.2024. The assessee filed an appeal before
the ld.CIT(A) with a delay of 172 days. The ld.CIT(A) not satisfied with the explanation offered for condonation of delay dismissed the appeal in limine and also decided the issue against the assessee exparte. We note that the explanation offered by the assessee for condonation of delay is reproduced in page no. 6 of the impugned order. On perusal of
3 ITA Nos. 1313 & 2688/Chny/2026
the same, we note that the assessee primarily stated that the he has
come across this kind of situation first time in life time and was in search
of tax consultant to help in preparing an appeal and submitting the same.
Further, he stated some consultants are doing only compliance work and
they do not take up dispute work. Therefore, finally the assessee got a
tax consultant to prepare an appeal and the said consultant also had
some health issues and there was delay in submitting the appeal.
The ld.AR, Shri. N. Arjun Raj, Advocate, vehemently argued even
though the assessee made out a sufficient cause, the ld.CIT(A) did not
satisfy with the said explanation and prayed to condone the said delay
and decide the issue on merits by stating that the assessee is a senior
citizen and it would be a difficult task to manage tax appeal if this tribunal
remands it to ld.CIT(A) for fresh consideration. Further, he submits that
the assessment is invalid in view of the fresh initiation by issuing notice
u/s. 148 of the Act is barred by limitation and prayed to allow the appeal
of the assessee.
The ld.DR, Shri. Karthik Dasari, JCIT, vehemently opposed and
submits that there was no response from the assessee during the course
of 148 proceedings and no compliance whatsoever made by the
4 ITA Nos. 1313 & 2688/Chny/2026
assessee in the first appellate proceedings. He argued vehemently that
the assessee deserves no liberal approach in remanding the matter to
the file of the ld.CIT(A) and prayed to dismiss the same.
Having considered the submissions of the ld.AR and ld.DR, we are
of the considered opinion that the submissions of ld.AR in condoning the
delay by ITAT is not acceptable for the reason that the order of the
ld.CIT(A) is not at all justified in adjudicating the issue on merits without
condoning the delay. We find the statutory requirements under sub-
section (3) of section 249 of the Act, which clearly explains that the
ld.CIT(A) may admit the appeal after the expiration of the said period of
30 days, if he is satisfied that the appellant had sufficient cause for not
presenting it within that period, therefore, the legal requirement is that
the ld.CIT(A) has to satisfy with the explanation offered by the assessee
with reference to delay and may admit the appeal for consideration on
merits. Further, sub-section (1) of section 250 of the Act, clearly explains
that the ld.CIT(A) shall fix the day and place for the hearing of the appeal
and shall give notice of the same to the appellant and to the AO against
whose order the appeal is preferred. Thus, statutory scheme for
adjudication of appeals before the first appellate authority is
contemplated u/s. 249 & 250 of the Act, wherein under sub-section (3)
5 ITA Nos. 1313 & 2688/Chny/2026
of 249, the ld.CIT(A) has to admit the appeal to his satisfaction with
reference to the explanation in respect of delay and admit the appeal and
to follow the procedure contemplated u/s. 250 of the Act for adjudication
of issues raised in grounds of appeal.
In the present case, the ld.CIT(A) did not satisfy with reference to
explanation offered by the assessee in respect of delay. Therefore,
which clearly shows there was no admission of appeal first u/s. 249(3) of
the Act and further, consequently, followed the procedure u/s. 250 of the
Act in deciding the issue on merits exparte of assessee, in our opinion,
is bad under law. Therefore, the appeal requires to be remanded to the
file of the ld.CIT(A), firstly, for his satisfaction with reference to delay and
admission of appeal, thereafter he shall follow the procedure
contemplated u/s. 250 of the Act. Therefore, the arguments of the ld.AR
are not acceptable in requesting us to condone the delay by ITAT and
decide the issue on merits. Thus, we deem it proper to remand the
matter to the file of the ld.CIT(A) to consider for a fresh consideration of
delay condonation petition and condone the delay, after affording
reasonable opportunity to the assessee to adjudicate the issue on merits.
Therefore, the order of the ld.CIT(A) is not justified and set aside. The
6 ITA Nos. 1313 & 2688/Chny/2026
assessee is liberty to file evidence, if any, in support of his claim. Thus,
grounds raised by the assessee are allowed for statistical purposes.
In the result, appeal filed by the assessee is allowed for statistical
purposes.
Now we shall take up ITA No. 1313/Chny/2026.
We find that this appeal was filed with a delay of 96 days. The
assessee filed an affidavit explaining the reasons to condone the said
delay. On perusal of the same and upon hearing both the parties, we
find the reasons stated by the assessee are bonafide which really
prevented the assessee in filing the appeal in time. Thus, delay of 96
days condoned.
We find this appeal was filed against the imposition of penalty u/s.
271(1)(c) of the Act. In view of our decision in remanding the quantum
appeal for the same AY 2015-16 to the file of the ld.CIT(A), we also
remand this matter to the file of the ld.CIT(A) for fresh consideration.
Thus, grounds raised by the assessee is allowed for statistical purposes.
7 ITA Nos. 1313 & 2688/Chny/2026
In the result, appeal filed by the assessee is allowed for statistical purposes. Order pronounced on 14th July, 2026 at Chennai.
Sd/- Sd/- (INTURI RAMA RAO) (S.S. VISWANETHRA RAVI) ACCOUNTANT MEMBER JUDICIAL MEMBER
Chennai, Dated: 14.07.2026 JPV आदेश की ,ितिलिप अ4ेिषत/Copy to: 1. अपीलाथ+/Appellant, 2.,-थ+/ Respondent, 3. आयकर आयु5/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 14:03:29 +05'30'
More judgments on Section 69
- Azure Knowledge Corporation Private… vs The Dy.CIT, Circle-1(1)(1), AhmedabadITA 2013/AHD/2024[2018-19]Status: Disposed19 Oct 2026AY 2018-19
- Naresh Chandra Khattar, Agra vs ITO Ward-1(1)(2), AgraITA 475/AGR/2026[2019-20]Status: Disposed16 Oct 2026AY 2019-20
- Ranchhodbhai Kurjibhai Kakadiya, Rajkot vs Income Tax Officer, Ward-1(1)(1), RajkotITA 553/RJT/2025[2019-20]Status: Disposed16 Oct 2026AY 2019-20
- Gorantla Rahul Kumar, Visakhapatnam vs The Asst. Commissioner of Income Tax…ITA 670/VIZ/2025[2021-22]Status: Disposed16 Oct 2026AY 2021-22
- Gorantla Rahul Kumar, Visakhapatnam vs The Asst. Commissioner of Income Tax…ITA 669/VIZ/2025[2020-21]Status: Disposed16 Oct 2026AY 2020-21
Recent GST High Court judgments
Search GST case law →- Zakir Hussain Ali Khan vs. Additional Commissioner (Appeals), BhubaneswarOrissa · 14 Oct 2026
- M/S Manorama Nayak, Khorda vs. Assistant Commissioner Of State Tax, CT And GST, Bhubaneswar Iv Circle, KhurdaOrissa · 14 Oct 2026
- Chandan Kumar Bathual vs. Superintendent, CGST And Central Excise, Cuttack-Iii Range, CuttackOrissa · 14 Oct 2026
- Manoranjan Sadangi vs. Superintendent, CGST And Central Excise, Gopalpur Range, GanjamOrissa · 14 Oct 2026
- Bijaya Kumar Parekh vs. State Tax Officer, CT And GST Balangir Circle, BalangirOrissa · 14 Oct 2026