RAMESH KUMAR,COIMBATORE vs. ACIT, NON-CORPORATE CIRCLE 4, COIMBATORE, COIMBATORE

ITA 4271/CHNY/2026Status: DisposedITAT Chennai27 October 2026AY 2018-193 pages

AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found the reasons explained by the assessee for the 87-day delay to be satisfactory. The Tribunal noted that the assessee had shown sufficient cause that prevented him from filing the appeal within the prescribed time, a fact that the CIT(A) had overlooked. Therefore, in the interest of justice, the Tribunal decided to remand the matter back to the CIT(A). The CIT(A) was directed to reconsider the application for condonation of delay, condone the delay, and then adjudicate the issues raised in Form No. 35 on merits. The assessee was granted liberty to file any further evidence. The order of the CIT(A) was set aside, and the grounds of appeal were allowed for statistical purposes.

What were the facts?

The assessee, Ramesh Kumar, filed an appeal before the Commissioner of Income Tax (Appeals) [CIT(A)] for Assessment Year 2018-19. The appeal was filed with a delay of 87 days. The assessee cited a medical emergency in his native village in Rajasthan due to his brother's critical illness, followed by his brother's death, as reasons for the delay. The assessee provided travel tickets and a death certificate as evidence. The CIT(A), however, dismissed the appeal in limine without considering the reasons for the delay. The assessee's representative requested an opportunity to have the delay condoned and the issues adjudicated on merits.

What were the issues?

1. Whether the delay of 87 days in filing the appeal before the CIT(A) for Assessment Year 2018-19 is liable to be condoned, considering the reasons provided by the assessee (medical emergency and death of brother)? (Question of fact) The assessee argued that sufficient cause existed for the delay, citing a medical emergency and the death of his brother, supported by documentary evidence. He prayed for one more opportunity to have the delay condoned and the appeal decided on merits. The revenue, represented by the CIT, opposed the assessee's request for condonation of delay and adjudication on merits.

AI-generated summary — verify with the full judgment below

Before: Shri S.S. Viswanethra Ravi & Shri S.R. Raghunatha

Hearing: 13.10.2026Pronounced: 27.10.2026

आयकर अपीलीय अिधकरण, ’ए’ �ायपीठ, चे�ई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI �ी एस.एस. िव�ने� रिव, �ाियक सद� एवं �ी एस.आर. रगुनाथॎ, लेखा सद� के सम� Before Shri S.S. Viswanethra Ravi, Judicial Member & Shri S.R. Raghunatha, Accountant Member आयकर अपील सं./I.T.A. No.4271/Chny/2026 िनधा�रण वष�/Assessment Year: 2018-19 Ramesh Kumar, Vs. The ACIT, 72, Podanur Main Road, NCC -4, Sundrapuram,Podanur , Coimbatore Coimbatore. Tamil Nadu, 641023. [PAN: AXJPR4671A] (अपीलाथ�/Appellant) (��थ�/Respondent) अपीलाथ� की ओर से / Appellant by : Mr. N. Arjun Raj, Advocate ��थ� की ओर से/Respondent by : Ms. R. Anita, CIT सुनवाई की तारीख/ Date of hearing : 13.10.2026 घोषणा की तारीख /Date of Pronouncement : 27.10.2026 आदेश /O R D E R PER S.S. VISWANETHRA RAVI, JUDICIAL MEMBER:

This appeal filed by the assessee is directed against the order dated 19.06.2026 passed by the ld. Commissioner of Income Tax (Appeal), NFAC, Delhi for the assessment year 2018-19.

At the outset, it is noted that the assessee filed an appeal before the Ld. CIT(A) with a delay of 87 days. The assessee explained the reasons for the said delay in Form No. 35, which were reproduced by the Ld. CIT(A) in paragraph No. 3 of the impugned order. On perusal of the

2 I.T.A. No.4271 /Chny/2026

same, it is noted that a medical emergency arose in the last week of November 2025, as the assessee’s brother was critically ill in his native village in Rajasthan. The assessee immediately travelled to his native place to attend to his ailing brother and filed the earliest available tickets as evidence in Annexure A. Further, it was contended that the assessee’s brother passed away, and a copy of the death certificate was filed. On further perusal of the reasons furnished by the assessee, we find that the assessee had shown sufficient cause which prevented him from filing the appeal within the prescribed time. However, the Ld. CIT(A), without considering the same, dismissed the appeal in limine.

The Ld. AR, Mr. N. Arjun Raj, Advocate prayed for one more opportunity by directing the Ld. CIT(A) to condone the delay and adjudicate the issues on merits.

The Ld. DR, Ms. R. Anita, CIT opposed the same.

Having heard both the parties, we are satisfied with the reasons explained by the assessee for the delay of 87 days. Therefore, considering the facts and circumstances of the case and in the interest of justice, we deem it proper to remand the matter to the file of the Ld. CIT(A) for fresh consideration of the application for condonation of delay, condone the delay and adjudication of the issues raised in Form No. 35

3 I.T.A. No.4271 /Chny/2026

on merits. The assessee is at liberty to file evidence, if any, in support of his claim. Accordingly, the order of the Ld. CIT(A) is set aside, and the grounds raised by the assessee are allowed for statistical purposes.

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

Order pronounced on 27th October, 2026 at Chennai.

Sd/- Sd/- (S.R. RAGHUNATHA) (S.S. VISWANETHRA RAVI) ACCOUNTANT MEMBER JUDICIAL MEMBER Chennai, Dated, 27.10.2026 MM/- आदेश की �ितिलिप 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.

MANISH Digitally signed by MANISH MISHRA MISHRA Date: 2026.10.30 17:41:37 +05'30'

Latest GST High Court judgments

Search GST case law →