MOHAMED IMRAN ZAHATH BASHA,CHENNAI vs. ITO, NCW-15(1), CHENNAI

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ITA 1751/CHNY/2026Status: DisposedITAT Chennai29 May 2026AY 2020-213 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the CIT(A) had held that the assessee failed to show cause for the delay. However, considering the interest of justice, the Tribunal decided to remand the matter to the CIT(A) to consider the delay condonation petition and adjudicate the matter on merits.

What were the facts?

The assessee filed an appeal before the CIT(A) with a delay of 19 days against an order passed by the AO under Section 147 read with Section 144. The assessee claimed the delay was due to non-receipt of notices.

What were the issues?

Whether the delay in filing the appeal before the CIT(A) should be condoned and whether the matter should be decided on merits.

Which sections of the Income-tax Act were involved?

Section 147,Section 144

AI-generated summary — verify with the full judgment below

Before: Shri Inturi Rama Rao & Shri S.S. Viswanethra Ravi

Hearing: 13.05.2026Pronounced: 29.05.2026

आयकर अपीलीय अिधकरण, ’डी’ �ायपीठ, चे�ई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘D’ BENCH, CHENNAI �ी इंटूरी रामाराव, लेखा सद� एवं �ी एस.एस. िव�ने� रिव, �ाियक सद� के सम� । Before Shri Inturi Rama Rao, Accountant Member & Shri S.S. Viswanethra Ravi, Judicial Member आयकर अपील सं./I.T.A. No.1751/Chny/2026 िनधा�रण वष�/Assessment Year: 2020-21 Mohamed Imran Zahath Vs. The ITO, Basha, Non Corporate Ward 15(1), 4/263A, Vaithiyalingam Salai, Wanaparthy Block, No. 121, Mahatma 2nd Cross St., Neelankarai Gandhi Road, Nungambakkam, Chennai-115,600041. CHENNAI. [PAN: ABNPI6022J] (अपीलाथ�/Appellant) (��थ�/Respondent) अपीलाथ� की ओर से / Appellant by : Ms. Balasubramanian, Advocate ��थ� की ओर से/Respondent by : Ms. T. Mythili, JCIT सुनवाई की तारीख/ Date of hearing : 13.05.2026 घोषणा की तारीख /Date of Pronouncement 29.05.2026 : आदेश /O R D E R PER S.S. VISWANETHRA RAVI, JUDICIAL MEMBER:

This appeal filed by the assessee is directed against the order dated 23.01.2026 passed by the ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre [NFAC], Delhi, for the assessment year 2015-16.

2.

We find that the assessee preferred an appeal before the ld. CIT(A) with a delay of 19 days against the order dated 15.02.2025 passed by the

2 I.T.A. No.1751/Chny/26

AO under Section 147 read with Section 144 of the Income Tax Act, 1961 (for short, ‘the Act’). The main contention raised by the assessee in explaining the reason for the delay is that the notices issued by the Income Tax Department were not received and due to which the delay of 19 days occurred. We find the reasons of which reproduced by the ld. CIT(A) in page No.12 of the impugned order. Ld. CIT(A)has given his decision in page No.13 of the impugned order and held that assessee failed to show-cause for the delay.

3.

Ld. AR Ms. Balasubramanian, Advocate, prayed for one more opportunity to the assessee as the assessee has fair case to succeed before the ld. CIT(A) and in case the delay is not condoned, assessee will face hardship and irreparable loss.

4.

Ld. DR Ms. T. Mythili, JCIT, reported no objection.

5.

Considering the same and in the facts and circumstances of the case, in the interest of justice, we deem it proper to remand the matter to the file of the ld. CIT(A) to consider the delay condonation petition and condone the delay of 19 days. The ld. CIT(A) shall adjudicate the matter on merits. The assessee shall represent his case without fail and is at liberty to file evidence, if any, in support of his claim. Thus, the grounds raised by the assessee are allowed for statistical purposes.

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6.

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

Order pronounced on 29th May, 2026 at Chennai.

Sd/- Sd/- (INTURI RAMA RAO) (S.S. VISWANETHRA RAVI) ACCOUNTANT MEMBER JUDICIAL MEMBER Chennai, Dated, 29.05.2026 MM/- आदेश की �ितिलिप अ�ेिषत/Copy to: 1. अपीलाथ�/Appellant, 2.��थ�/ Respondent, 3. आयकर आयु�/CIT, Chennai/Madurai/Coimbatore/Salem 4. िवभागीय �ितिनिध/DR & 5. गाड� फाईल/GF.

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