TENNARASSOU,PONDICHERRY vs. ACIT, PONDICHERRY CIRCLE,, PONDICHERRY

The assessee is an individual and one of the directors of M/s. Thulsi Living Spaces Ltd., Pondichery. The assessee filed a return of income for AY

There is a delay of 520 days in filing the appeal by the assessee. The assessee has filed condonation petition/affidavit stating the reasons for delay in filing the appeal. The assessee submitted that the C.A who was managing the proceedings before the income tax authorities failed to take any active steps to represent the case before the lower authorities. It is further stated that only on receipt of the notice of demand dated 14.08.2025 the assessee came to know that the first appellate authority has dismissed the appeal. The assessee therefore submitted that the delay is beyond the control of the assessee and is bonafide. 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.

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 aware of the income tax proceedings and completely relied on his counsel for handling the tax matters. The Ld. AR further submitted that the counsel of the assessee did not provide proper professional support and therefore the assessee was not aware that the A.O has passed the assessment order. The ld. AR accordingly prayed for one more opportunity. Considering the facts and circumstances peculiar to assessee's case, we are inclined to give one more opportunity to the assessee in the interest of natural justice to represent the case properly by producing the required details. Accordingly, we 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.

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