SREE GOKULAM CHIT AND FINANCE CO. PVT. LTD.,CHENNAI vs. ACIT, CENTRAL CIRCLE-1(2), CHENNAI

आदेश / O R D E R PER ABY T. VARKEY, JM: This is an appeal preferred by the assessee company against the order of the Learned Commissioner of Income Tax (Appeal), (hereinafter referred to as the ‘Ld.CIT(A)’), Chennai-18, dated 18.02.2026 for the Assessment Year (hereinafter referred to as the ‘AY’) 2021-22.

ITA No.1550/Chny/2026(AY 2021-22) Sree Gokulam Chit and Finance Company Private Limited :: 2 :: 2. At the outset, the Ld.AR of the assessee drew our attention to the impugned order of the Ld.CIT(A) and submitted that the Ld.CIT(A) has not decided the grounds of appeal raised by the assessee, but dismissed the appeal by refusing to condone the delay of 797 days in filing of the appeal before him. He pleaded that while deciding the application for condoning the delay, the Ld.CIT(A) has not called for supporting documents like medical records etc and alleged inter-alia non-filing of the supporting evidences, has refused to condone the delay. Hence, he pointed out that there was a violation of natural justice and hence, prayed for one more opportunity to substantiate sufficient cause for condoning the delay.

ITA No.1550/Chny/2026(AY 2021-22) Sree Gokulam Chit and Finance Company Private Limited :: 3 :: Ld.CIT(A) only on 17.02.2025 with a delay of 797 days in filing of the appeal before the Ld.CIT(A). In the absence of any supporting documents, the Ld.CIT(A) was not convinced with the explanation given by the assessee regarding the cause for the delay. Hence he refused to condone the delay and dismissed the appeal of the assessee. The only plea of the assessee is that if the Ld.CIT(A) had doubted the claim of the assessee regarding the cause for the delay, then, he ought to have called for supporting documents from the assessee, rather than dismissing it. Such an omission from the part of Ld CIT(A), as per Ld AR is violative of natural justice. Be that as it may, we find that in the absence of any supporting documents to substantiate the claim of the assessee for condoning the delay, the Ld.CIT(A) has refused to condone the delay. The assessee plea is that given an opportunity, assessee could have filed supporting documents to substantiate and justify the cause for delay. Therefore, for the ends of justice and fair-play, we are inclined to give one more opportunity to the assessee. Hence, we set aside the impugned order of the Ld.CIT(A) and restore the matter back to the file of the Ld.CIT(A) with a direction to consider the application for condoning the delay afresh and the assessee is directed to file the supporting documents to substantiate the cause for the delay and the Ld.CIT(A) to pass order in accordance to law after hearing the assessee.

ITA No.1550/Chny/2026(AY 2021-22) Sree Gokulam Chit and Finance Company Private Limited :: 4 :: 5. In the result, appeal filed by 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 12:50:09 +05'30'