ALAGAIYADEVAR CHELLADURAI,TIRUNELVELI vs. ITO, WARD-1,, TIRUNELVELI

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ITA 765/CHNY/2026Status: DisposedITAT Chennai14 July 2026AY 2017-184 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found the assessee's reasons for delay, attributing it to a professional's failure, to be acceptable. The matter was remanded to the CIT(A) for fresh consideration of the delay condonation petition.

What were the facts?

The assessee filed an appeal before the CIT(A) with a significant delay of 339 days. The CIT(A) rejected the delay condonation petition due to unsatisfactory reasons provided by the assessee.

What were the issues?

Whether the delay in filing the appeal before the CIT(A) should be condoned based on the explanation provided by the assessee.

Which sections of the Income-tax Act were involved?

Section 147,Section 144,Section 144B,Section 69A

AI-generated summary — verify with the full judgment below

Before: SHRI SS VISWANETHRA RAVI & MS. PADMAVATHY.S

Hearing: 02.06.2026Pronounced: 14.07.2026

आयकर अपीलीय अिधकरण, ’ ए’ �ायपीठ, चे�ई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI �ी यस यस िव�ने� रिव, �ाियक सद� एवं सु�ी पदमावती यस, लेखा सद� के सम# BEFORE SHRI SS VISWANETHRA RAVI, JUDICIAL MEMBER AND MS. PADMAVATHY.S, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. No. 765/Chny/2026 िनधा$रण वष$/Assessment Year: 2017-18 Alagaiyadevar Chelladurai, Vs. Income Tax Officer, No.22, Prop Alagappa Blue Metals, Ward - 1, Pasupom Nagar, Tirunelveli. Sankar Nagar, Tirunelveli – 627 357. [PAN: AFRPC-1113-N] (अपीलाथ'/Appellant) (()थ'/Respondent) अपीलाथ' की ओर से / Appellant by : Mr. Y. Sridhar, FCA ()थ' की ओर से/Respondent by : Mr. L. Christopher Vasanth, JCIT सुनवाई की तारीख/ Date of hearing : 02.06.2026 घोषणा की तारीख /Date of Pronouncement 14.07.2026 : 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 23.12.2025 passed by the ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi, for the assessment year 2017-18.

2.

At the outset, it is noted that the assessee filed an appeal before the ld.CIT(A) with a delay of 339 days against the assessment order

2 ITA No. 765/Chny/2026 dated 23.03.2022 passed u/s. 147 r.w.s. 144 & 144B of the Income-tax

Act, 1961 (herein after “the Act”), wherein the ld.CIT(A) not satisfied with

the explanation offered by the assessee in condoning the delay, rejected

the delay condonation petition and dismissed the appeal in limine.

3.

We find the reasons explained by the assessee were reproduced by

the ld.CIT(A) in para no.3.1 of the impugned order, wherein it was

contended the assessee reached out the help of professional (Auditor), but

the auditor failed to file appeal in time. The assessee genuinely believed

that the auditor has filed the appeal on his behalf and he realized that the

appeal was filed only after bank intimated him about the attachment

proceedings. We find that the ld.CIT(A) found the said explanation as not

acceptable and proceeded to dismiss the ground in limine, wherein the

ld.AR Shri.Y. Sridhar, FCA, prayed for one more opportunity if this Tribunal

is not directed the ld.CIT(A) to condone the delay, the assessee will be put

to hardship and agony as the assessment was completed, inter alia,

making addition u/s. 69A of the Act. He submits that the assessee is ready

to prosecute his case with relevant documentary evidences challenging the

action of AO in making addition u/s.69A of the Act.

4.

The ld.DR, Shri. L. Christopher Vasanth, JCIT, opposed the same.

3 ITA No. 765/Chny/2026 5. Having considered the facts and circumstances relating the issue u/s.

69A of the Act, we see no assistance of assessee before the AO as well as

the ld.CIT(A), we found satisfied with the reasons explained to condone the

delay, therefore, we deem it proper to remand the matter to the file of the

ld.CIT(A) to consider the delay condonation petition, subject to payment of

cost of Rs.10,000/- in favour of the Tamil Nadu State Legal Services

Authority at Hon’ble High Court of Madras within 30 days from the date of

receipt of this order . The ld.CIT(A) shall satisfy the payment of cost and

condone the delay and adjudicate the issue on merits. Thus, order of the

ld.CIT(A) is set aside and grounds raised by the assessee are allowed for

statistical purposes.

6.

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

purposes. Order pronounced on 14th July, 2026 at Chennai.

Sd/- Sd/- (एस. पदमावती) (यस यस �व�वने� र�व) (S. PADMAVATHY) (SS VISWANETHRA RAVI) लेखा सद�य/Accountant Member �या�यक सद�य / Judicial Member

Chennai, Dated: 14.07.2026 JPV आदेश की (ितिलिप अ.ेिषत/Copy to:

4 ITA No. 765/Chny/2026 1. अपीलाथ'/Appellant, 2.()थ'/ Respondent, 3. आयकर आयु//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 14:04:50 +05'30'

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