PONNAR SANKAR AND CO.,NAMAKKAL vs. ITO, WARD-2,, NAMAKKAL

आदेश/ O R D E R PER GEORGE GEORGE K, VICE PRESIDENT: This appeal filed by the assessee is directed against the order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi dated 24.09.2026 passed under section 250 of the Income Tax Act, 1961 (hereinafter called ‘the Act’). The relevant Assessment Year is 2020-21.

ITA No.3573/CHNY/2026 - 2 - Ponnar Sankar and Co. 2. There is a delay of 207 days in filing the appeal. The assessee has filed a petition for condonation of delay supported by an affidavit. It is submitted that the assessee is a small concern and its partners are not conversant with the e-proceedings of the Income Tax Department. Further, the impugned appellate order dated 24.09.2025 was not served upon the assessee in physical form and was sent through an e-mail ID which did not pertain to the assessee and was also different from the e- mail ID furnished in Form No.35. Consequently, the assessee remained unaware of the appellate order. Subsequently, the Chartered Accountant of the assessee noticed the said order, whereupon the assessee approached the counsel and filed the present appeal. On perusal of the reasons stated, we are of the view that no latches can be attributed to the assessee as there is sufficient cause for belated filing of this appeal. Hence, we condone the delay and proceed to dispose off the appeal on merits.

ITA No.3573/CHNY/2026 - 3 - Ponnar Sankar and Co. 4. The Ld. AR submitted that the assessee is a small concern and its partners are not conversant with the e-proceedings of the Income Tax Department and hence, the assessee inadvertently failed to take note of the notices issued by the AO and the FAA. The Ld.AR further submitted that the assessee had filed its response before the AO to the final notice dated 27.12.2024, which was not taken into consideration. In support of his contention, the Ld. AR furnished a copy of the acknowledgement evidencing filing of the response. The Ld. AR, therefore, pleaded that one more opportunity be granted to the assessee and the matter be restored to the file of the AO to effectively present its case. The Ld.AR undertook that he would duly appear before the AO and furnish all necessary details as and when called for.

ITA No.3573/CHNY/2026 - 4 - Ponnar Sankar and Co. and when called for. We strongly deprecate the nonchalant attitude of the assessee in not responding to the statutory notices issued by the FAA & AO. However, considering the submissions of the Ld. AR and in the interest of justice and fair play, we are of the view that the matter ought to be restored to the files of the AO with a condition assessee pays a cost of Rs.10,000/- (Rupees ten thousand only) to be paid to Tamil Nadu State Legal Services Authority at the Hon’ble High Court of Madras. The amount of Rs.10,000/- shall be paid within a month’s time from the date of receipt of this order and assessee shall produce the receipt for the said payment before the AO. Accordingly, the matter is remitted to the files of the AO for fresh adjudication. The AO shall afford reasonable opportunity of hearing to the assessee. The assessee is directed to co-operate with the Revenue and furnish all requisite details and evidences in support of his claim and shall not seek unnecessary adjournment. It is ordered accordingly.

Order pronounced in the open court on 25th August,2026 at Chennai.

Sd/- Sd/- (जॉज� जॉज� के) (गगन गोयल) (GEORGE GEORGE K) (GAGAN GOYAL) लेखा सद�य/ACCOUNTANT MEMBER उपा�य� /VICE PRESIDENT चे�नई/Chennai, �दनांक/Dated, the 25th August, 2026

ITA No.3573/CHNY/2026 - 5 - Ponnar Sankar and Co. RSR, Sr.PS आदेश क� ��त�ल�प अ�े�षत/Copy to: 1. अपीलाथ�/Appellant 2. ��यथ�/Respondent 3. आयकर आयु�त /CIT, Salem 4. �वभागीय ��त�न�ध/DR 5. गाड� फाईल/GF. By Order REKHA Digitally signed by REKHA SENTHIL RAJ SENTHIL Date: 2026.08.28 RAJ 17:40:38 +05'30'