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Facts
The assessee's appeal was dismissed by the Ld.CIT(A) for being filed with a delay of 29 days. The assessee cited a change in trust management and the CA's old age as reasons for the delay.
Held
The Tribunal found that the reasons for the delay constituted sufficient cause and directed the Ld.CIT(A) to condone the delay and admit the appeal for adjudication.
Key Issues
Whether the Ld.CIT(A) was justified in dismissing the appeal for delay without condoning it, and whether the reasons provided by the assessee constitute sufficient cause.
Sections Cited
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Income Tax Appellate Tribunal, ‘C’ BENCH, CHENNAI
Before: SHRI M. BALAGANESH & SHRI S.S. VISWANETHRA RAVI
सुनवाईकीतारीख/Date of Hearing : 23.10.2025 घोर्णाकीतारीख/Date of Pronouncement: 24.10.2025 आदेश /O R D E R
PER M. BALAGANESH, AM :
This appeal by the Assessee is filed against the order of the learned Commissioner of Income Tax (Appeal), Addl/JCIT(A), Agra (in ITA. No:2313/Chny/2025 short Ld.CIT(A) for the assessment years 2023-24, vide order dated 29.07.2025.
2.0 At the outset, we find that the Ld.CIT(A) had dismissed the appeal of the assessee as not maintainable by not condoning the delay in filing of appeal before him by 29 days. The assessee had filed the reasons for not filing the appeal in time by duly bringing on record the change in the management of trust that had happened during the relevant period apart from the old-age of the C.A residing in Salem which had constituted the reason for filing the appeal with a delay of 29 days before the Ld.CIT(A). We find that the reason adduced by the assessee constitute sufficient cause and hence we hereby direct the Ld.CIT(A) to condone the delay, admit the appeal of the assessee for adjudication on the grounds raised thereon in accordance with law. Needless to mention that the assessee be given reasonable opportunity of being heard. The assessee is at liberty to furnish fresh evidences, if any, and additional grounds, if any, in support of its contentions. With these observations, the grounds raised by the assessee are allowed for statistical purposes by restoring the file to the Ld.CIT(A).
Page 2 of 3 ITA. No:2313/Chny/2025 3.0 In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced in the court ,October, 2025 at Chennai.