S.MOHAN,VELLORE vs. ITO, WARD-3,, VELLORE

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ITA 1791/CHNY/2026Status: DisposedITAT Chennai29 May 2026AY 2018-193 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 assessee was granted an opportunity to present their case and file evidence.

What were the facts?

The assessee's appeal before the CIT(A) was dismissed in limine due to a delay of 652 days, as the assessee failed to provide acceptable reasons for the delay. The assessee claimed ignorance of the ITBA portal and faceless assessment procedures.

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,Section 144B,Section 142(1)

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.1791/Chny/2026 िनधा�रण वष�/Assessment Year: 2018-19 Sankar Mohan, Vs. The ITO, 1/78, Mahadevamalai Road , Ward 3, Vellore, Palaya Krsihna Puram Vellore, 2, Barracks Cross Street, Officers Line, Pangarishikuppam, Vellore, Tamil Nadu-632001. Palayakrishnapuram B.O, . Tamil Nadu, 632209. [PAN: CSTPM2359F] (अपीलाथ�/Appellant) (��थ�/Respondent) अपीलाथ� की ओर से / Appellant by : Mr. Shankar Mohan, C.A. ��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 28.01.2026 passed by the ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre [NFAC], Delhi, for the assessment year 2018-19.

2.

At the outset, it is noted that the AO made addition on account of cash deposit and withdrawal vide its order dated 22.03.2023 passed

2 I.T.A. No.1791/Chny/26

under Section 147 read with Sections 144 and 144B of the Income Tax Act, 1961 (for short, ‘the Act’), wherein it is clear that the assessee made no compliance in response to the notices issued under Section 142(1) of the Act, which is evident from page No.5 of the assessment order. Further, the assessee preferred an appeal before the ld. CIT(A) with a delay of 652 days. The ld. CIT(A) did not find the reasons explained by the assessee acceptable and dismissed the appeal in limine without going into the merits of the case.

3.

Ld. AR Mr. Shankar Mohan, C.A., submits that the assessee lives in a remote village of Vellore district and is not aware of the ITBA portal and is also not aware of the technicalities of faceless assessments and, therefore, filed the appeal before the ld. CIT(A) with a delay by consulting a professional. The ld. AR 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 652 days. The ld. CIT(A) shall adjudicate the matter

3 I.T.A. No.1791/Chny/26

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.

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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