KALI DURAI,KAIVELI vs. ITO, VILLUPURAM

This appeal filed by the assessee is directed against the order dated 17.03.2025 passed by the ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi for the assessment year 2020-21.

We find that this appeal is filed with a delay of 87 days. The assessee filed an affidavit for condonation of delay stating the reasons. Upon hearing both the parties and on examination of the said affidavit, we find the reasons stated by the assessee are bonafide, which really prevented in filing the appeal in time. Thus, the delay is condoned and admitted the appeal for adjudication.

The assessee raised 5 grounds of appeal amongst which, the only issue emanates for our consideration as to whether the ld. CIT(A) is justified in dismissing the appeal without adjudicating the grounds on merits by rejecting the condonation petition filed by the assessee

The ld. AR Ms. Sonali Khatod, C.A. submits that the assessee was not aware of the assessment proceedings and filed appeal before the ld. CIT(A) immediately after knowing the passing of assessment order and demand passed under section 144 of the Act. Belated filing of the appeal before the ld. CIT(A) is neither willful nor wanton and the ld. AR prayed that suitable directions may be given to the ld. CIT(A) to condone the delay and adjudicate the issue on merits.

The ld. DR Ms. M. Subashri, Addl. CIT supported the order passed by the ld. CIT(A).

We have heard both the parties and perused the material available on record. We note that the assessee explained the reasons for the delay in filing the appeal and in para 5.1 of the impugned order, the ld. CIT(A) has reproduced the reasons for the delay stated by the assessee, but, however, rejected the submissions of the assessee and dismissed the appeal by observing at para 5.24 of the impugned order that the application is lacking merit to condone the delay. We have perused the reasons stated by the assessee and reproduced at para 5.1 of the impugned order as well as considering the submissions of the ld. AR, the reasons stated by the assessee for the delay in filing the appeal, are found to be reasonable cause. Accordingly, we direct the ld. CIT(A) to condone the delay and adjudicate the issue on merits after considering the submissions/ evidences as may be furnished by the assessee and pass order in accordance with law. Thus, the grounds raised by the assessee are allowed for statistical purposes.

In the result, the appeal filed by the assessee is allowed for statistical purposes. Order pronounced on 25th November, 2025 at Chennai.