VINU KUNNEL THOMAS,CHENNAI vs. INTL TAXN WARD 2(2) CHENNAI, CHENNAI
आयकर अपीलȣय अͬधकरण, ‘ए’ Ûयायपीठ, चेÛनई
IN THE INCOME TAX APPELLATE TRIBUNAL
‘A’ BENCH, CHENNAI
Įी जॉज[ जॉज[ के, उपाÚय¢ एवं Įी एस.आर.रघुनाथा, लेखा सदèय के सम¢
BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENTAND
SHRI S.R. RAGHUNATHA, ACCOUNTANT MEMBER
आयकर अपील सं./ITA No.: 966/CHNY/2025
िनधाᭅरण वषᭅ/Assessment Year:2015-16
Shri Vinu Kunnel Thomas,
C/o. Pulikkoden Law Chambers,
Office No.11, Nariman Street,
Fort,
Mumbai – 400 001. PAN: ABHPT 1051A
Vs.
The Income Tax Officer,
International Taxation Ward
2(2),
Chennai.
(अपीलाथᱮ/Appellant)
(ᮧ᭜यथᱮ/Respondent)
अपीलाथᱮ कᳱ ओर से/Appellant by : Shri Jose Pulikkoden, Advocate
(Through Virtual Mode)
ᮧ᭜यथᱮ कᳱ ओर से/Respondent by : Shri Kumar Chandan, JCIT
सुनवाई कᳱ तारीख/Date of Hearing : 17.06.2025
घोषणा कᳱ तारीख/Date of Pronouncement : 18 .06.2025
आदेश /O R D E R
PER GEORGE GEORGE K, VICE PRESIDENT:
This appeal filed at the instance of the assessee is directed against the order of Commissioner of Income Tax (Appeals),
Chennai-16 dated 18.02.2025 passed under section 250 of the Income Tax Act, 1961 (hereinafter called ‘the Act’). The relevant
Assessment Year is 2015-16. 2. At the very outset, we notice that First Appellate Authority
(FAA) had dismissed the appeal of the assessee in limine without adjudicating on merits. The CIT(A) held that there is a delay in filing the appeal before him and there is no reasonable cause for condoning the same.
On perusing the order of the CIT(A), we noted that the assessee had filed the appeal with a delay of 199 days. The delay has not been condoned by the CIT(A). The reasons stated by the assessee in Form 35 for delay in filing the appeal before the CIT(A) was that, the assessee is a NRI and when he came to India in October, 2024 his mother, who is not well versed or conversant with the assessment proceedings, gave all papers including a letter sent by the Income Tax Department. The assessee immediately took necessary steps to file an appeal. However, the CIT(A) rejected the assessee’s request for condonation and dismissed the appeal of the assessee. In our view, the reason cited by assessee before CIT(A) seems quite reasonable and hence we condone the delay before CIT(A) and also direct him to admit the issue on merits. Therefore, we set aside the order of CIT(A) and remit the matter back to his file for adjudicating the issue on merits. It is ordered accordingly.
In the result, the appeal filed by the assessee is allowed for statistical purposes.
Order pronounced in the open court on 18th June, 2025 at Chennai. (एस.आर. रघुनाथा)
(S.R. RAGHUNATHA)
लेखा सदèय/ACCOUNTANT MEMBER
(जॉज[ जॉज[ के)
(GEORGE GEORGE K)
उपाÚय¢ /VICE PRESIDENT
चेÛनई/Chennai,
Ǒदनांक/Dated, the 18th June, 2025
RSR
आदेश कȧ ĤǓतͧलͪप अĒेͪषत/Copy to:
अपीलाथȸ/Appellant
Ĥ×यथȸ/Respondent 3. आयकर आयुÈत /CIT, Chennai 4. ͪवभागीय ĤǓतǓनͬध/DR 5. गाड[ फाईल/GF.