G. MURALIDHAR,CHENNAI vs. ITO, NCW-17(2),, CHENNAI

The assessee is an individual and was employed with M/s. Jet Air Pvt. Ltd. The assessee filed the return of income for AY 2017-18 on 30.07.2018 declaring total income of Rs.9,64,230/-. The case was selected for scrutiny

We have heard the parties, and perused the material available on record. The Ld. Authorized Representative (AR) of the assessee submitted that the assessee a senior citizen and underwent cardiac treatment in 2020. The Ld. AR further submitted that due to Covid-19 pandemic and his health conditions, the assessee could not concentrate on the tax matters. The Ld. AR also submitted that if the limitation period as per the order of the Hon'ble Supreme Court is to be excluded then the delay is not 879 days as considered by the CIT(A). Accordingly, the Ld. AR submitted that there is a reasonable cause for the delay in filing the appeal before the CIT(A) and prayed for one more opportunity. Considering the facts and circumstances peculiar to assessee's case and 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 the 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.

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