VASANTHI,TIRUPPUR vs. ITO, WARD-2(1), TIRUPPUR

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ITA 1142/CHNY/2026Status: DisposedITAT Chennai22 April 2026AY 2019-203 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 AO. The AO was directed to call for necessary details and decide the issue afresh after the assessee provides the required information.

What were the facts?

The assessee did not file an income tax return. The Assessing Officer (AO) reopened the assessment after receiving information about substantial deposits and a land sale. The assessee filed a return belatedly, and the Commissioner (Appeals) dismissed the appeal due to a 39-day delay.

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 148A,Section 148,Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘D’ BENCH: CHENNAI

Before: SHRI GEORGE GEORGE KAND MS. PADMAVATHY.S

Hearing: 21.04.2026Pronounced: 22.04.2026

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 17.12.2025 for Assessment Year (AY) 2019-20.

2.

The assessee is an individual and did not file the return of income. The A.O received information that during the year under consideration the assessee has deposited to the tune of Rs. 49,29,000/-. Since the assessee did

ITA No.1142/Chny/2026 Vasanthi :- 2 -:

not file the return of income, the A.O issued a notice u/s. 148A(b) of the Act. Subsequently, the A.O passed an order u/s. 148A(d) of the Act and issued a notice u/s. 148 of the Act reopening the assessment. The assessee filed a return of income in response to notice u/s. 148 of the Act declaring total income of Rs.95,820/-. During the course of reassessment the AO noticed that the assessee has sold land for a consideration of Rs. 44,51,000/-. After considering the various submissions of the assessee, the A.O made addition towards LTCG amounting to Rs. 44,51,000/- and unexplained cash deposits to the tune of Rs. 45,29,000/-. Aggrieved, the assessee filed further appeal before the CIT(A). There is a delay of 39 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.

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 the income tax proceedings and was entirely dependent on the tax consultant. The Ld. AR further submitted that the tax consultant did not provide proper support and due to health conditions of the assessee the appeal could not be filed in time. Accordingly, the Ld. AR 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 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 AO 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.1142/Chny/2026 Vasanthi :- 3 -:

4.

In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced on 22nd day of April, 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: 22nd April, 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 DURGA NARESH Date: 2026.04.28 NARESH 17:29:42 +05'30'

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