What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal. The matter was remanded to the CIT(A) for fresh consideration, allowing the assessee to furnish relevant documentary evidence.

The assessee filed an appeal with a significant delay of 638 days. The assessee had not made any representation before the CIT(A), leading to an ex-parte order.

What were the issues?

Whether the delay in filing the appeal should be condoned and if the matter should be remanded to the CIT(A) for a fresh adjudication.

Mrs. Karuppuswamy Chitra vs ITO | ITAT Chennai 2026

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

Hearing: 13.05.2026Pronounced: 15.05.2026

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. 1795/Chny/2026 िनधा(रण वष(/Assessment Year: 2020-21 Mrs. Karuppuswamy Chitra, Vs. Income Tax Officer, No.14, Jeyam Foundation, Non- Corporate Ward-22(1), Senthil Nagar Main Road, Tambaram, Old Pallavaram, Chennai – 600 045. Chennai – 600 117. [PAN: ACUPC-0177-G] (अपीलाथ+/Appellant) (,-थ+/Respondent) अपीलाथ+ की ओर से / Appellant by : Mr. N. Quadir Hoseyn, Advocate & Mr. Natrajan ,-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 15.05.2026 : 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 18.04.2024 passed by the ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [herein after “CIT(A)] for the assessment year 2020-21.

We find that this appeal was filed with a delay of 638 days. The assessee filed an affidavit explaining the reasons to condone the said delay. On perusal of the same and upon hearing both the parties, we

2 I.T.A. No. I.T.A. No.179 I.T.A. No. I.T.A. No. 179 1795/Chny/ 179 /Chny/ /Chny/2026 /Chny/ 2026 2026 2026

find the reasons stated by the assessee are bonafide which really

prevented the assessee in filing the appeal in time. Thus, delay of 638

days condoned.

We find no representation whatsoever made on behalf of the

assessee before the ld.CIT(A), which is evident from para no. 2 of the

impugned order, wherein, the ld.CIT(A) confirmed the order of the AO

exparte of assessee. The ld.AR, Mr. Quadir Hoseyn, Advocate,

prayed to remand the matter to the file of the ld.CIT(A) for a fresh

consideration as assessee is ready to prosecute his case by furnishing

all relevant documentary evidences.

The ld.DR, Ms. T. Mythili, JCIT, reported no objection.

Having heard both the parties and considering the submissions of

the ld.AR and ld.DR and facts and circumstances of the case and in

the interest of justice, we deem it proper to remand the matter to the

file of the ld.CIT(A). The assessee is liberty to file evidences, if any, in

support of her claim. The assessee shall make compliance with the

notices issued by the ld.CIT(A) without fail. Thus, grounds raised by

the assessee are allowed for statistical purposes.

3 I.T.A. No. I.T.A. No.179 I.T.A. No. I.T.A. No. 179 1795/Chny/ 179 /Chny/ /Chny/2026 /Chny/ 2026 2026 2026

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

purposes. Order pronounced on 15th May, 2026 at Chennai.

Sd/- Sd/- (INTURI RAMA RAO) (S.S. VISWANETHRA RAVI) ACCOUNTANT MEMBER JUDICIAL MEMBER Chennai, Dated: 15.05.2026

JPV आदेश की ,ितिलिप अ4ेिषत/Copy to: 1. अपीलाथ+/Appellant, 2.,-थ+/ Respondent, 3. आयकर आयु5/CIT, Chennai/Madurai/Coimbatore/Salem 4. िवभागीय ,ितिनिध/DR & 5. गाड( फाईल/GF.

PRASANNA Digitally signed by PRASANNA VANI JETTY VANI JETTY Date: 2026.05.19 16:17:32 +05'30'

MRS. KARUPPUSWAMY CHITRA,CHENNAI vs. ITO, NCW-22(1), CHENNAI

What did the Tribunal hold?

What were the facts?

What were the issues?

Recent GST High Court judgments