RAVIKUMAR VASANTHI,COIMBATORE vs. ITO, NCW-3(1), COIMBATORE

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ITA 1143/CHNY/2026Status: DisposedITAT Chennai22 April 2026AY 2016-173 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal before the CIT(A) and remitted the appeal back to the AO. The AO was directed to call for necessary details and decide the issue in accordance with law, giving the assessee an opportunity to substantiate their claim.

What were the facts?

The assessee did not file an income tax return. The AO initiated reassessment proceedings after receiving information about a property sale. The assessee eventually filed a return, but did not respond to further notices, leading the AO to treat the entire sale consideration as short-term capital gains.

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 on merits.

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 04.12.2025 for Assessment Year (AY) 2020-21.

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 sold property valued at Rs. 80,00,000/-. Since the assessee did

ITA No.1143/Chny/2026 Ravikumar 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. 2,54,680/-. Since the assessee did not respond to the further notices, the A.O completed the assessment by treating the entire consideration to the tune of Rs. 80,00,000/- as Short Term Capital Gains (STCG). Aggrieved, the assessee filed further appeal before the CIT(A). There is a delay of 455 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 assessee had a misunderstanding with the tax consultant due to which the notices sent to the email ID of the tax consultant was not brought to the notice of the assessee. The Ld. AR also submitted that once the notice was sent to the assessee's email ID, the assessee has responded to the same by filing the necessary details. The Ld. AR submitted an affidavit narrating facts signed by the assessee in this regard. 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

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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.

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 सद�य लेखा सद�य /Accountant Member लेखा लेखा सद�य 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 17:29:08 +05'30'

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