MOUNA SELVARAJ,CHENNAI vs. AO, CHENNAI

ITA 3836/CHNY/2025Status: DisposedITAT Chennai17 March 2026AY 2018-193 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal, noting the assessee's explanation that she became aware of the penalty order only upon receiving recovery notices during a visit to India. The matter was remanded to the CIT(A) to decide the appeal on merits.

What were the facts?

The assessee, a non-resident Indian, did not file her income tax return for AY 2018-19. The Assessing Officer reopened the case, made an addition for property sale, and levied penalty under Section 270A. The assessee's appeal to the CIT(A) was dismissed due to a 401-day delay in filing.

What were the issues?

Whether the delay in filing the appeal before the CIT(A) was sufficiently explained and if the same should be condoned for deciding the appeal on merits.

Which sections of the Income-tax Act were involved?

Section 270A,Section 147,Section 148,Section 144

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, B BENCH, CHENNAI

Before: SHRI S.S. VISWANETHRA RAVI & SHRI S. R. RAGHUNATHA

Hearing: 18.02.2026Pronounced: 17.03.2026

PER S. R. RAGHUNATHA, AM: The present appeal is filed by the assessee against the order dated 17.10.2025 passed by the learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi (hereinafter referred to as “Id.CIT(A)”), dismissing the appeal filed by the assessee against the penalty order dated 10.06.2024 passed u/s.270A of the Income Tax Act, 1961 (h

The order continues below.

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