THANGAVEL SENTHILKUMAR,COIMBATORE vs. ITO, NCW-3(1), COIMBATORE

The assessee is an individual and did not file the return of income. The A.O received information that the assessee during the year under consideration has deposited cash into the bank account and has also entered into the transaction of sale of immovable property. Since the assessee did not file the return of income, the A.O reopened the assessment. The assessee neither filed the return of income in response to notice nor filed any further details before the A.O. Accordingly, the A.O completed the assessment u/s. 147 r.w.s 144 of the Act assessing the income at Rs.1,22,61,620/-. Aggrieved, the assessee filed further appeal before the CIT(A). There is a delay of 8 months in filing the appeal before the CIT(A) and the CIT(A) dismissed the appeal in limine. The assessee is in appeal before the Tribunal against the order of the CIT(A).

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 having some family disputes and severe financial problems 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 was not aware that the A.O has passed the assessment order. The ld. AR accordingly prayed for one more opportunity. From the perusal of records, we notice that the assessee has stated the reasons for delay in filing the appeal before the CIT(A) as part of Form 35 and did not file any separate condonation petition or affidavit explaining the reasons. Considering the facts and circumstances unique to the assessee's case, we are inclined to give one more opportunity to the assessee in the interest of natural justice and fair play. Further, lower authorities have not examined the impugned issue on merits since the assessee did not respond

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