SURESH PATHARAM,KANCHIPURAM vs. ITO, NCW-22(6), TAMBARAM

The assessee is an individual and employed with M/s. Caterpillar India Pvt. Ltd. The assessee filed a return of income for AY 2017-18 on 03.08.2017

There is a delay of 337 days in filing the appeal by the assessee. The assessee has filed condonation petition/affidavit stating the reasons for delay in filing the appeal. The assessee submits that since January, 2025 the assessee is having serious cardiac ailments and was under continuous medial treatment. The assessee further submits that due to deteriorating conditions of his health, the assessee was unable to attend tax matters and could not take steps to file the appeal on time. The assessee also submits that he went to bypass surgery on 17.11.2025 after which he was advised strict rest and limited physical activities. The assessee accordingly submits that the delay in filing the appeal before the Tribunal is due to the reasons beyond the control of the assessee and is bonafide. Having heard both the parties and perused the material on record, we are of the view that there is a reasonable and sufficient cause for the delay in filing the appeal before the Tribunal. Therefore following the Hon’ble Supreme Court decision in the case of Collector, Land

We have heard the parties, and perused the material available on record. The Ld. Authorized Representative (AR) of the assessee submitted that the assessee was suffering from prolonged illness due to which he could not concentrate on his tax matters. The Ld. AR further submitted that the counsel of the assessee did not provide proper professional support and therefore the assessee could not represent the case properly before the lower authorities. The ld. AR accordingly prayed for one more opportunity. Considering the facts and circumstances peculiar to assessee's case, we are inclined to give one more opportunity to the assessee in the interest of natural justice to represent the case properly by producing the required details. Accordingly, we remit the appeal back to the CIT(A) with the direction to call for necessary details and decide the issue in accordance with law. The assessee is required to submit the necessary details as may be called for and cooperate with appellate proceedings. It is ordered accordingly.

In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced on 14th day of May, 2026 at Chennai.