S. BALASUBRAMANIAN,POLLACHI vs. ITO, NCW-1(7), MADURAI

ITA 3726/CHNY/2025Status: DisposedITAT Chennai13 March 2026AY 2019-20Bench: SHRI ABY T. VARKEY (Judicial Member), MS. PADMAVATHY. S (Accountant Member)1 pages
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What did the Tribunal hold?

The Tribunal found the assessee's reason for delay to be genuine, considering the circumstances of remote location and lack of digital literacy. The Tribunal condoned the delay on the condition of a ₹20,000 payment to the State Legal Aid Authority.

What were the facts?

The assessee's appeals were dismissed by the Ld.CIT(A) due to delay in filing. The assessee claimed the delay was due to being unaware of the assessment and penalty orders, as they were in a remote location and not conversant with digital communication.

What were the issues?

Whether the delay in filing appeals before the Ld.CIT(A) should be condoned given the assessee's circumstances, and if so, on what conditions.

Which sections of the Income-tax Act were involved?

Section 147,Section 148,Section 143(3),Section 270A,Section 271B,Section 272A(1)(d),Section 271A,Section 144,Section 142(1)

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Income Tax Appellate Tribunal, ‘A’ BENCH: CHENNAI

Before: SHRI ABY T. VARKEY & MS. PADMAVATHY. S

Hearing: 18.02.2026Pronounced: 13.03.2026

PER ABY T. VARKEY, JM:

ITA Nos.3719 & 3723/Chny/2025 are quantum appeals preferred by the assessee against the order of the Learned Commissioner of Income

Tax (Appeals)/NFAC, (hereinafter referred to as “the Ld.CIT(A)”), Delhi,

both dated 06.10.2025 for the Assessment Year (hereinafter referred to as "AY”) 2018-19 & 2019-20; and other appeals of the assessee are against the penalty levied by the AO which appeals preferred by the assessee before the Ld

The order continues below.

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