THE TIIC LTD. EPF,CHENNAI vs. DCIT, NCC-7(1), CHENNAI

ITA 959/CHNY/2026Status: DisposedITAT Chennai25 May 2026AY 2014-156 pages
AI SummaryRemanded

What were the facts?

The assessee filed an appeal with a significant delay of 2,742 days. The CIT(A) dismissed the appeal in limine without condoning the delay, citing insufficient cause.

What did the Tribunal hold?

The Tribunal held that the CIT(A) erred in not condoning the delay as the assessee's explanation, supported by an uncontroverted affidavit, constituted a reasonable cause. The CIT(A) should have adjudicated the appeal on merits.

What were the issues?

Whether the CIT(A) was justified in refusing to condone the significant delay in filing the appeal without proper adjudication of the cause shown.

Which sections of the Income-tax Act were involved?

Section 10(25),Section 143(1),Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, CHENNAI BENCHES, CHENNAI

Before: HON’BLE ABY T VARKEY & HON’BLE INTURI RAMA RAO

For Respondent: Ms. R Anitha, Addl.CIT

PER INTURI RAMA RAO, ACCOUNTANT MEMBER:

This appeal filed by the Assessee directed against the order of ld.Commissioner of Income Tax(Appeal)[NFAC], dated 16.01.2026 passed under section 250 of the Income Tax Act, 1961 for the 2014-15. ITA 959/CHNY/2026 THE TIIC LTD. EPF

2.

The Assessee raised the following grounds of appeal :

“1. The learned Commissioner of Income-tax (Appeals) [CIT(A)] / Addl/JCIT(A)-2. Pune has erred in law and on facts in passing the impugned order, which is con

The order continues below.

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