GURUSAMY SANJEEVIKUMAR,ARIYALUR vs. ITO WARD 3, VIRUDHUNAGAR
आयकर अपीलीय अधिकरण,’सी’ न्यायपीठ, चेन्नई
IN THE INCOME TAX APPELLATE TRIBUNAL
‘C’ BENCH, CHENNAI
श्रीएम.बालगणेश, लेखासदस्यकेसमक्षएवं. श्रीएसएसववश्वनेत्ररवव, न्याययकसदस्य
BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER
AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER
आयकरअपीलसं./ITA No.:2318/Chny/2025
यनिाारणवर्ा / Assessment Year:2022-23
Gurusamy Sanjeevikumar,
No.F-12/10, RCL Township,
Sendhurai Road,
Govindapuram Works, Ariyalur,
Perambalur,
Tamil Nadu-621 713. [PAN:CKRPS0908N]
vs.
Income TaxOfficer,
Ward-3,
Virudhunagar.
(अपीलार्थी/Appellant)
(प्रत्यर्थी/Respondent)
अपीलार्थीकीओरसे/Appellant by : Ms.D.Geetha, C.A प्रत्यर्थीकीओरसे/Revenue by : Mr.C.P.Solomon, JCIT
सुनवाईकीतारीख/Date of Hearing : 23.10.2025
घोर्णाकीतारीख/Date of Pronouncement: .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), NFAC, Delhi (in short
Ld.CIT(A) for the assessment years 2022-23, vide order dated
25.06.2025. ITA. No:2318/Chny/2025
Page 2 of 3
0 We find that the assessee was employed in Ariyalur near Trichy whereas the notice was served in his Virudhunagar residence. It was pleaded that wife of the assessee was ill and parents of the assessee are illiterate. Accordingly the notice served in Virudhunagar residence stood un-complied by the assessee. The assessee was not even aware about the assessment order being framed on 12.03.2024. The assessee came to know only when recovery proceedings had started and immediately filed the appeal before the Ld.CIT(A) with a delay of 375 days. The Ld.CIT(A) had not condoned the delay and dismissed the appeal as not maintainable. Hence we deem it fit and appropriate, in the interest of substantial justice, to direct the Ld. CIT(A) to condone the delay , admit the appeal of the assessee for adjudication and decide the disputes 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 ground, 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).
ITA. No:2318/Chny/2025
Page 3 of 3
0 In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced in the court ,October, 2025 at Chennai.
(एसएसववश्वनेत्ररवव)
(S.S. VISWANETHRA RAVI)
न्याययकसदस्य/JUDICIAL MEMBER
(एम.बालगणेश)
(M. BALAGANESH)
लेखासदस्य/ACCOUNTANT MEMBER
चेन्नई/Chennai, ददनांक/Dated , October 2025
KB/-
आदेशकीप्रयतललवपअग्रेवर्त/Copy to:
1. अपीलार्थी/Appellant
2. प्रत्यर्थी/Respondent
3.आयकरआयुक्त/CIT– Chennai/Coimbatore/Madurai/Salem
4. ववभागीयप्रयतयनधि/DR
5. गार्ाफाईल/GF