SELVARAJ YOGAVALLI,TIRUNELVELI vs. ITO, WARD-4, TIRUNELVELI

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ITA 1216/CHNY/2026Status: DisposedITAT Chennai13 May 2026AY 2020-213 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the 2-day delay in filing the appeal before it. It also condoned the delay before the CIT(A) and remitted the matter back to the CIT(A) for fresh adjudication.

What were the facts?

The assessee, engaged in chilli trading, did not file an income tax return. The Assessing Officer (AO) reopened the assessment and made an addition based on GST turnover. The appeal before the CIT(A) was dismissed in limine due to a 7-day delay.

What were the issues?

Whether the CIT(A) was justified in dismissing the appeal in limine due to a delay, and whether the delay should be condoned.

Which sections of the Income-tax Act were involved?

Section 148,Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘A’ BENCH: CHENNAI

Before: MS. PADMAVATHY.S & SHRI MANU KUMAR GIRI

For Respondent: Mr. Gautam S. Mukundan, JCIT

आदेश / O R D E R

PER PADMAVATHY.S, A.M:

This appeal by the assessee is against the order of the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre (NFAC), Delhi, (in short "CIT(A)") passed u/s. 250 of the Income Tax Act, 1961 (in short "the Act") dated 16.12.2025 for Assessment Year (AY) 2020-21.

ITA No.1216/Chny/2026 Selvaraj Yogavalli :- 2 -:

2.

The assessee is an individual engaged in the business of trading in chillies. The A.O noticed from GST returns that the assessee has substantial sales during the year under consideration. Since the assessee did not file the return of income, the A.O reopened the assessment in response to notice u/s. 148 of the Act. In response to the notice, the assessee filed the return of income. The A.O after considering the submissions of the assessee made an addition of Rs.1,28,20,2725/- by estimating the profits of the assessee at 25% of the turnover as declared in the GST return. Aggrieved, the assessee filed further appeal before the CIT(A). There is a delay of 07 days in filing the appeal before the CIT(A) and the CIT(A) dismissed the appeal in limine. The assessee is in appeal before the Tribunal against the order of the CIT(A).

3.

There is a delay of 02 days in filing the appeal by the assessee. The assessee has filed condonation petition/affidavit stating the reasons for delay in filing the appeal. Having heard both the parties and perused the material on record, we are of the view that there is a reasonable and sufficient cause for the delay in filing the appeal before the Tribunal. Therefore following the Hon’ble Supreme Court decision in the case of Collector, Land Acquisition Vs. MST.Katiji & Ors., (167 ITR 471) (SC), we condone the delay in filing the appeal and admit the appeal for adjudication.

4.

We have heard the parties, and perused the material available on record. The Ld. Authorized Representative (AR) of the assessee submitted that the assessee is not well versed with income tax matters and completely dependent on the tax consultant who did not handle matter properly and hence the delay. The Ld. AR accordingly prayed that one more opportunity may be given. Considering the facts and circumstances peculiar to assessee's case and

ITA No.1216/Chny/2026 Selvaraj Yogavalli :- 3 -:

in the interest of natural justice, we are inclined to give one more opportunity to the assessee to substantiate the claim by producing the required details. Accordingly, we condone the delay in filing the appeal before the CIT(A) and remit the appeal back to the CIT(A) with a direction to call for necessary details and decide the issue in accordance with law. The assessee is required to submit the necessary details as may be called for and cooperate with appellate proceedings. It is ordered accordingly.

5.

In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced on 13th day of May, 2026 at Chennai.

Sd/- Sd/- (मनु कुमार िग#र) (पदमावती यस) (Manu Kumar Giri) (Padmavathy.S) �याियक सद�य �याियक सद�य / Judicial Member लेखा लेखा सद�य लेखा लेखा द�य द�य /Accountant Member द�य �याियक �याियक सद�य सद�य चे�नई/Chennai, �दनांक/Dated: 13th May, 2026. EDN, Sr. P.S आदेश क� �ितिल�प 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 Digitally signed by EJTADA DURGA EJTADA DURGA NARESH NARESH Date: 2026.05.20 12:06:17 +05'30'

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