DINAKAR JAYARAMAN,CHENNAI vs. DCIT, NCC-8(1), CHENNAI

ITA 1065/CHNY/2026Status: DisposedITAT Chennai29 June 2026AY 2016-173 pages
AI SummaryRemanded

What were the facts?

The assessee failed to file the return of income for AY 2016-17. The AO reopened the assessment and levied a penalty under Section 271(1)(c). The assessee filed an appeal before the CIT(A) with a significant delay, which the CIT(A) refused to condone.

What did the Tribunal hold?

The Tribunal found that the assessee did not get a proper opportunity to explain the delay before the CIT(A). Therefore, the Tribunal set aside the CIT(A)'s order and restored the appeal to the CIT(A)'s file for fresh consideration.

What were the issues?

Whether the CIT(A) erred in refusing to condone the delay in filing the appeal without providing the assessee a proper opportunity to explain the reasons for the delay.

Which sections of the Income-tax Act were involved?

Section 271(1)(c),Section 147,Section 148,Section 194(c)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘D’ BENCH: CHENNAI

Before: SHRI ABY T. VARKEY & MS. PADMAVATHY. S

Hearing: 07.05.2026Pronounced: 29.06.2026

PER ABY T. VARKEY, JM: This is an appeal preferred by the assessee against the order of the Learned Commissioner of Income Tax (Appeal)/NFAC, (hereinafter referred to as ‘Ld.CIT(A)’), Delhi, dated 13.02.2026 for the Assessment Year (hereinafter referred to as ‘AY’) 2016-17. 2. At the outset, the Ld.AR of the assessee brought to our notice that the Ld.CIT(A) by passing the impugned order has refused to condone the delay of more than 17 months in filing of the appeal against the penalty levied by the AO

The order continues below.

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