SUBRAMANIAM MASILAMONI,CHENNAI vs. ITO, CORP. WARD-1(3), CHENNAI

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ITA 1723/CHNY/2026Status: DisposedITAT Chennai01 June 2026AY 2021-223 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal before the CIT(A) and remitted the matter back to the Assessing Officer. The AO was directed to call for necessary details and decide the issue afresh in accordance with the law.

What were the facts?

The assessee's appeal before the CIT(A) was dismissed in limine due to a 137-day delay. The assessee, a senior citizen, attributed the delay to their tax consultant's mishandling of the case.

What were the issues?

Whether the delay in filing the appeal before the CIT(A) should be condoned and the matter remanded for fresh adjudication.

Which sections of the Income-tax Act were involved?

Section 69A,Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘C’ BENCH: CHENNAI

Before: SHRI GEORGE GEORGE KAND MS. PADMAVATHY.S

For Respondent: Ms. R.Anitha, Addl.CIT

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 27.02.2026 for Assessment Year (AY) 2021-22.

2.

The assessee is an individual and filed the return of income for AY 2021-22 on 30.07.2021 declaring a total income of Rs.4,74,730/-. The case

ITA No.1723/Chny/2026 Subramaniam Masilamoni :- 2 -:

was selected for scrutiny and the statutory notices were duly served on the assessee. Though the A.O has stated that the assessee has filed response against notice u/s. 142(1) of the Act, the A.O completed the assessment stating that the assessee did not file any details. The A.O while completing the assessment made an addition towards cash deposit amounting to Rs.20,00,000/- u/s. 69A of the Act and also treated a sum of Rs. 32,55,500/- towards purchase of property as unexplained investment u/s. 69A of the Act. Aggrieved, the assessee filed further appeal before the CIT(A). There was a delay of 137 days in filing the appeal before the CIT(A) and the CIT(A) dismissed the appeal in limine without condoning the delay. The assessee is in appeal before the Tribunal against the order of the CIT(A).

3.

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 a senior citizen and not well versed with income tax matters and completely dependent on the tax consultant who did not handle the 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 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 A.O 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 assessment proceedings. It is ordered accordingly.

ITA No.1723/Chny/2026 Subramaniam Masilamoni :- 3 -:

4.

In the result, the appeal of the assessee is allowed for statistical purposes.

Order pronounced on 01st day of June, 2026 at Chennai.

Sd/- Sd/- (जॉज� जॉज� के) (पदमावती यस) (Padmavathy.S) (George George K) उपा�� / Vice President लेखा लेखा सद�य लेखा लेखा सद�य सद�य /Accountant Member सद�य चे�नई/Chennai, �दनांक/Dated: 01st June, 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 EJTADA Digitally signed by EJTADA DURGA NARESH DURGA Date: 2026.06.04 NARESH 17:00:39 +05'30'

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