ANAND SINGH,CHENNAI vs. DCIT, NCC-17(1), CHENNAI

ITA 1383/CHNY/2026Status: DisposedITAT Chennai08 June 2026AY 2017-186 pages
AI SummaryDismissed

What were the facts?

The assessee filed an appeal with a delay of 1,992 days before the CIT(A) after the CPC rejected a foreign tax credit claim. The CIT(A) dismissed the appeal due to the delay, stating insufficient cause was shown.

What did the Tribunal hold?

The Tribunal held that the assessee failed to demonstrate a sufficient cause for the extraordinary delay of 1,992 days. Failure to verify emails for an extended period, especially over five years, is not considered a sufficient cause.

What were the issues?

Whether the assessee's explanation for a significant delay in filing an appeal constitutes a 'sufficient cause' warranting condonation.

Which sections of the Income-tax Act were involved?

Section 154,Section 90,Section 143(1),Section 249(2)(b)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘B’ BENCH, CHENNAI

Before: SHRI ABY T VARKEY & SHRI S. R. RAGHUNATHA

Hearing: 13.05.2026Pronounced: 08.06.2026

PER S. R. RAGHUNATHA, AM :

This appeal of the assessee is filed against the order of the learned Commissioner of Income Tax (Appeal), Addl/JCIT(A) Thiruvanathapuram, (in short ‘ld.CIT(A)’) for the assessment year 2017-18 dismissing the appeal vide order dated 04.12.2025 against the order passed by the CPC, Bengaluru, u/s.154 of the Income Tax Act, 1961 (in short ‘the Act’) dated 1

The order continues below.

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