PREMAVATHI,CHENNAI vs. ITO, NCW-5(1), CHENNAI

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ITA 1757/CHNY/2026Status: DisposedITAT Chennai29 May 2026AY 2015-163 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal remanded the matter to the CIT(A) to consider the delay condonation petition and adjudicate the appeal on merits. The CIT(A) was directed to condone the delay of 98 days.

What were the facts?

The assessee filed an appeal before the CIT(A) with a delay of 98 days. The assessee claimed ignorance of the income tax portal as the reason for the delay.

What were the issues?

Whether the delay in filing the appeal before the CIT(A) should be condoned and the appeal 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.1757/Chny/2026 िनधा�रण वष�/Assessment Year: 2015-16 Premavathi, Vs. The Income Tax Officer, 605-606, C Block, First Floor, Non Corporate Ward 5(1), Chennai. 12, Agastya Apartment, T H Road, Tondiarpet, Tondiarpet S.O, Chennai, Tamil Nadu, 600081. [PAN: BPOPP9319D] (अपीलाथ�/Appellant) (��थ�/Respondent) अपीलाथ� की ओर से / Appellant by : Ms. Srinithi, 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 09.01.2026 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 98 days against the order dated 23.01.2024 passed by the

2 I.T.A. No.1757/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 assessee was not aware of the income tax portal to download the assessment order and, through counsel, downloaded the same and immediately filed the appeal before the ld. CIT(A). The said delay of 98 days in filing the appeal is neither deliberate nor wilful.

3.

Ld. AR Ms. Srinithi, Advocate, prayed for one more opportunity for the assessee with an undertaking that the assessee shall represent before the ld. CIT(A) without fail.

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 98 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.

3 I.T.A. No.1757/Chny/26

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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