What did the Tribunal hold?

The Tribunal found that the assessee had sufficient cause for the delay in filing the appeal. Therefore, the delay was condoned, and the appeal was admitted for adjudication on merits.

The assessee filed an appeal before the Learned NFAC with a significant delay of 2388 days. The Learned NFAC dismissed the appeal as not maintainable due to the delay, despite the assessee providing reasons.

What were the issues?

Whether the delay in filing the appeal before the NFAC was sufficiently explained and should be condoned.

Dr. S. Selvam vs ITO | ITAT Chennai 2026

Before: Shri M. Balaganesh

Hearing: 24.06.2026Pronounced: 25.06.2026

आयकर अपीलीय अिधकरण, ’बी’ �ायपीठ, चे�ई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI �ी ऐम. बालगनेश, लेखा सद� के सम� Before Shri M. Balaganesh, Accountant Member आयकर अपील सं./I.T.A. No.4098/Chny/2025 िनधा�रण वष�/Assessment Year: 2017-18 Dr. S. Selvam, Vs. The ITO, J. Prabhakar, B.Com., F.C.A Non-Corp Ward -8(2),Chennai, Chartered Accountant Residency 600034. Apartment, New No.245, Old No.108, T.T.K. Road Alwarpet, Chennai - 600 018,Tamil Nadu. [PAN: AQSPS3806J] (अपीलाथ�/Appellant) (��थ�/Respondent) अपीलाथ� की ओर से / Appellant by : Mr. J. Prabhakar, CA ��थ� की ओर से/Respondent by : Ms. Swarnalatha, Adl CIT सुनवाई की तारीख/ Date of hearing : 24.06.2026 घोषणा की तारीख /Date of Pronouncement : 25.06.2026 आदेश /O R D E R PER M. BALAGANESH, ACCOUNTANT MEMBER: This appeal filed by the assessee is directed against the order dated 31.10.2025 passed by the ld. Commissioner of Income Tax (Appeals), ADDL/JCIT (A), Varanasi for the assessment year 2017-18.

At the outset, I find that the assessee had filed the appeal before the Learned NFAC with a delay of 2388 days. The assessee had sought to explain the delay by giving detailed reasoning. But I find that the Learned NFAC instead of seeing whether the reasons adduced in the condonation petition carries sufficient cause for the delay, had set up 51 parameters for the delay and directed the assessee to give a reply for the

2 I.T.A. No.4098/Chny/25

same by giving only 4 days notice. The assessee sought an adjournment on the third day. The Learned NFAC ignoring the same proceeded to dismiss the appeal of the assessee as not maintainable on the ground of delay.

But on perusal of the reasons adduced in the delay condonation petition filed before the Learned NFAC, I am of the considered view that the assessee was prevented from sufficient cause in not filing the appeal in time before the Learned NFAC. Hence I hereby direct the Learned NFAC to condone the delay, admit the appeal of the assessee for adjudication and pass a speaking order on merits of the grounds raised before him afresh in accordance with law. Accordingly, the grounds raised by the assessee are allowed for statistical purposes.

In the result, the appeal of the assessee is allowed for statistical purposes.

Order pronounced on 25th June, 2026 at Chennai.

Sd/- (M. BALAGANESH) ACCOUNTANT MEMBER

Chennai, Dated, 25.06.2026 MM/- आदेश की �ितिलिप अ�ेिषत/Copy to: 1. अपीलाथ�/Appellant,

3 I.T.A. No.4098/Chny/25

2.��थ�/ Respondent, 3. आयकर आयु�/CIT, Chennai/Madurai/Coimbatore/Salem 4. िवभागीय �ितिनिध/DR & 5. गाड� फाईल/GF.

DR. S. SELVAM,CHENNAI vs. ITO, NCW-8(2), CHENNAI

What did the Tribunal hold?

What were the facts?

What were the issues?

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