SHANTHILAL PAWAN KUMAR,CHENNAI vs. DCIT, NON CORP. CIRCLE-7(1), CHENNAI

आदेश / O R D E R PER ABY T. VARKEY, JM: This appeal preferred by the assessee against the order of the Ld. Commissioner of Income Tax (Appeals), NFAC, dated 06.02.2026 (hereinafter referred as the ‘Ld.CIT(A)’ for the Assessment Year 2020-21 (hereinafter referred as ‘AY’). 2. At the outset, the Ld.AR of the assessee submitted that the Ld.CIT(A) without deciding the grounds of appeal on merits, has dismissed the appeal, refusing to condone the delay of 95 days in filing of appeal before him. The Ld.AR has explained the reason for the cause of

ITA Nos.1431/Chny/2026(2020-21) Shanthilal Pawan Kumar :: 2 :: delay before the Ld.CIT(A) and filed a copy of the application for condonation along with affidavit. Having gone through the contents of the same, we find the reasons given therein justified the cause for the delay, hence, we condone the delay in filing of the appeal before the Ld.CIT(A). Hence, we set aside the impugned order of the Ld.CIT(A) and restore the appeal back to the file of the Ld.CIT(A) with a direction to decide the grounds of appeal raised by the assessee in accordance with law after giving proper opportunity to the assessee. The assessee is at liberty to file the relevant documents/written submissions to substantiate the grounds of the appeal raised before the Ld.CIT(A). 3. In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced on the 07th day of July, 2026, in Chennai. Sd/- Sd/- (एबी टी. वक�) (एस. आर. रघुनाथा) (ABY T. VARKEY) (S.R.RAGHUNATHA) �या�यक सद�य/JUDICIAL MEMBER लेखा सद�य/ACCOUNTANT MEMBER चे�ई/Chennai, िदनांक/Dated: 07th July, 2026. KB आदेश की �ितिलिप अ�ेिषत/Copy to: 1. अपीलाथ�/Appellant 2. ��थ�/Respondent 3. आयकरआयु�/CIT, Chennai / Madurai / Salem / Coimbatore. 4. िवभागीय�ितिनिध/DR 5. गाड�फाईल/GF

Digitally signed YASHVI by YASHVIR SINGH R SINGH Date: 2026.07.10 14:52:09 +05'30'