GURUSAMY SANJEEVIKUMAR,ARIYALUR vs. ITO WARD 3, VIRUDHUNAGAR

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 2.0 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).