VELLATTU RAMAN NAIR SREEKUMARAN,CHENNAI vs. ITO, NON CORP. CIRCLE 8(1),CHENNAI, CHENNAI

आयकर अपीलीय अिधकरण, ’बी’ �ायपीठ, चे�ई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI �ी एस.एस. िव�ने� रिव, �ाियक सद� एवं �ी एस.आर. रगुनाथॎ, लेखा सद� के सम� Before Shri S.S. Viswanethra Ravi, Judicial Member & Shri S.R. Raghunatha, Accountant Member आयकर अपील सं./I.T.A. No.3843/Chny/2025 िनधा�रण वष�/Assessment Year: 2017-18 Vellattu Raman Nair Sreekumaran, Vs. The Income Tax Officer, Non-Corporate 7/A Radhakrishnan Street Nesapakkam Circle 8(1), No. 121, Aayakar Bhavan- Chennai,600078, Tamil Nadu. Annexe Building, Mahatma Gandhi Road, 600034. [PAN: ABHPS2212C] (अपीलाथ�/Appellant) (��थ�/Respondent) अपीलाथ� की ओर से / Appellant by : None ��थ� की ओर से/Respondent by : Ms. Gouthami Manivasagam, Addl. CIT सुनवाई की तारीख/ Date of hearing : 25.02.2026 घोषणा की तारीख /Date of Pronouncement : 13.05.2026 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 27.10.2025 passed by the ld. Commissioner of Income Tax (Appeals), ADDL/JCIT (A)-1, Ahmedabad for the assessment year 2017- 18.

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hearing on 18.02.2026. However, on that date, none appeared on behalf of the assessee, and the matter was adjourned to 24.02.2026. As per the order sheet entry dated 24.02.2026, there was again no representation on behalf of the assessee, and the case was adjourned to 25.02.2026. On 25.02.2026, none appeared for the assessee, nor was any application filed seeking adjournment. The assessee is called absent. We proceed to hear the ld. DR Ms. Gouthami Manivasagam, Addl. CIT, and pass the order on the basis of the material available on record.

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received the said rectification order on 26.06.2019 and was required to file the appeal within 30 days from the date of service of the order. However, we find that the appeal was filed on 26.01.2021 with a delay of (1 year 7 months and 26 days). We find that the assessee filed a delay condonation petition before the ld. CIT(A), which is reproduced in page No.4 of the impugned order. According to the ld. CIT(A), the assessee failed to show sufficient cause for not filing the appeal within time. Further, he observed that the assessee received the order dated 25.06.2019 passed under Section 154 of the Act and the reasons stated by the assessee regarding the onset of pandemic-related disruptions are not justified. According to the ld. CIT(A), the restrictions during COVID-19 are only after July, 2020 and since the order under question is prior to such period, held that the explanation of the assessee is not acceptable, which is evident from para No.4.8 to 4.13 of the impugned order. On perusal of the delay condonation petition filed before the ld. CIT(A), which is evident from page No.4 of the impugned order, we note that the assessee primarily contended that he went to his native place Tirur, Malappuram district, Kerala and held up from 15.07.2020 to 22.01.2021 as his brother-in-law and his son were tested positive of COVID and the assessee was not allowed to leave his place. We find admittedly that the rectification order under Section 154 of the Act denying the claim under

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Section 80IA of the Act was passed on 25.06.2019 and the assessee was required to file an appeal within 30 days from the date of the receipt of the said order. Admittedly, the assessee received the said order through email on 25.06.2025 itself. Therefore, the assessee was required to file the appeal on or before 27.07.2025. But, the appeal was filed on 26.01.2027 with an inordinate delay of one year 7 months and 2 days. We find that the COVID National lockdown restrictions were imposed from 23.03.2020 and the assessee clearly stated in his delay condonation petition that he went to his native place on 15.07.2020 and held up there up to 22.01.2021, as rightly pointed out by the ld. CIT(A). We find there was no explanation at all by the assessee prior to COVID lockdown imposition. It is a settled principle that the assessee is required to explain the day-to-day reasons but however, we find no such reason in the delay condonation petition before the ld. CIT(A). Therefore, we find that the ld. CIT(A) rightly rejected the delay condonation petition.

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must satisfy the authorities that the assessee was prevented by any sufficient cause, unless a satisfactory explanation is furnished, the authorities should not allow the petition for condonation of delay, in case the petition for condonation is allowed in condoning the delay without any justification, amounts to passing an order in violation of the statutory provisions and it tantamounts to showing utter disregard to legislature. Having keeping in mind, we find in the present case, the length of delay is definitely a relevant matter that this Tribunal must take into consideration while considering the reasons explained in the delay condonation petition. It is an established principle where an appeal presented with abnormal delay, beyond limitation, the assessee has to explain as to what is the reasonable cause, which really prevented the assessee to approach the appellate authority within time. As we discussed above, since the assessee failed to give sufficient cause for not filing the appeal in time before ld. CIT(A), we hold that the assessee’s reasons for the inordinate delay cannot be interpreted liberally, we, therefore, find no infirmity in the order of ld. CIT(A) in rejecting the condonation petition filed by the assessee for the delay of 1 year, 7 months and 2 days in filing the appeal before the ld. CIT(A). Accordingly, the grounds raised by the assessee are dismissed.

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Order pronounced on 13th May, 2026 at Chennai.

Sd/- Sd/- (S.R. RAGHUNATHA) (S.S. VISWANETHRA RAVI) ACCOUNTANT MEMBER JUDICIAL MEMBER Chennai, Dated, 13.05.2026 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.

MANISH Digitally signed by MANISH MISHRA MISHRA Date: 2026.05.15 10:36:01 +05'30'