SUGUMARAN,CUMBUM, THENI vs. ITO, WARD-1, INCOME TAX OFFICE THENI, THENI

Brief facts of the case are that the assessee instituted appeal before the ld.CIT(A) against the penalty imposed u/s271D of the Act. On further appeal to ld.CIT(A), the ld. CIT(A) dismissed the appeal in limine on account of delay of 125 days in filing appeal. Aggrieved, assessee is in appeal before this Tribunal.

Before the ld. Counsel for assessee submitted that due to prolonged illness and health condition of the mother of the Assassee, the appellant could not meet their representative in connection with the preparation of appeal. The ld.DR relied upon the order of the ld.CIT(A) and pleaded for the dismissal of the appeal.

Though we some extent concur with the submissions of Ld. DR Ms. Anitha, Addl. CIT, JCIT however, keeping in mind the reasons given, we are of the view that the reason given by the assessee is a sufficient cause for not filing the appeal in time before the CIT(A). Therefore, we condone the delay. Accordingly, the impugned order is set aside and the appeal is restored back to the file of Ld. CIT(A) for hearing on merits. The Ld.CIT(A) whose shall proceed for hearing the appeal on merits after affording proper opportunity of hearing to the assessee. The assessee is directed to substantiate its case with all evidence and Sugumaran :3:

In the result, appeal filed by the assessee is allowed for statistical purpose. Order pronounced on 26th day of November, 2025 at Chennai. (एस. आर. रघुनाथा) (S.R.RAGHUNATHA) लेखा सद(य/ACCOUNTANT MEMBER (मनु कुमार िग र) (MANU KUMAR GIRI) याियक सद(य/JUDICIAL MEMBER चे नई/Chennai, )दनांक/Dated: 26th November, 2025. EDN, Sr. P.S 1. अपीलाथ/Appellant 2.  थ/Respondent 3. आयकरआयु/CIT, Chennai / Madurai / Salem / Coimbatore.

िवभागीयितिनिध/DR 5. गाडफाईल/GF