LATE SUNDARAM RAJA, REP. BY L/H RAJA NIRANJAN,COIMBATORE vs. ACIT, NCC-4,, COIMBATORE

ITA 3705/CHNY/2025Status: DisposedITAT Chennai27 February 2026AY 2018-19Bench: SHRI ABY T. VARKEY (Judicial Member), MS. PADMAVATHY.S (Accountant Member)1 pages
AI SummaryAllowed for statistical purposes

What did the Tribunal hold?

The Tribunal condoned the delay of 69 days in filing the appeal, acknowledging a reasonable and sufficient cause due to the legal heir's unfamiliarity with the ITBA portal procedures and the transmission of notices. The appeal was remitted back to the CIT(A) to decide on merits, with a direction to condone the delay.

What were the facts?

The assessee, represented by their legal heir, filed an appeal against the CIT(A)'s order which dismissed the appeal in limine due to a delay. The original assessee had passed away during assessment proceedings, and the legal heir claimed unawareness of ITBA portal procedures, leading to a delay in filing the appeal before the CIT(A).

What were the issues?

Whether the delay in filing the appeal before the CIT(A) by the legal heir was justifiable and whether the appeal should be admitted for adjudication on merits.

Which sections of the Income-tax Act were involved?

Section 250,Section 54F

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(1)Show list

Detected automatically from the text. Citations are also linked where they appear in the judgment. The count shows how many other judgments on BharatTax rely on the same authority.

Income Tax Appellate Tribunal, ‘A’ BENCH: CHENNAI

Before: SHRI ABY T. VARKEY & MS. PADMAVATHY.S

Hearing: 18.02.2026Pronounced: 27.02.2026

PER PADMAVATHY.S, A.M: This appeal by the assessee is against the order of the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre (NFAC), Delhi, (in short "CIT(A)") passed u/s. 250 of the Income Tax Act, 1961 (in short "the Act") dated 22.07.2025 for Assessment Year (AY) 2018-19. 2. The assessee is an individual and filed the return of income for AY 2018-19 on 17.09.2018 decla

The order continues below.

Read the full judgment

A free account opens 10 full judgments a month. Re-reading one you have already opened does not count again.

Create a free accountSign in

See plans and prices

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.

More judgments on Section 54F

All 2,628 judgments and leading authorities on Section 54F →

Recent GST High Court judgments

Search GST case law →