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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).
Held
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.
Key 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.
Sections Cited
250 of the Income Tax Act, 1961, 54F
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Income Tax Appellate Tribunal, ‘A’ BENCH: CHENNAI
Before: SHRI ABY T. VARKEY & MS. PADMAVATHY.S
आदेश / O R D E R
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.
The assessee is an individual and filed the return of income for AY 2018-19 on 17.09.2018 declaring a total income of Rs.35,76,630/-. The case was selected for scrutiny and the statutory notices were duly served on the Late Sundaram Raja :- 2 -:
1. assessee. The assessee in the return of income has claimed deduction u/s.54F and the Assessing Officer (AO) called on the assessee to furnish certain details. Since during the course of assessment proceedings the assessee passed away, the AO identified the legal heir and the AO issued subsequent notices to the legal heir to file the details. The AO completed the assessment by making an addition towards Long Term Capital Gains to the tune of Rs.4,88,89,468/- for the reason that no response was received from the legal heir. Aggrieved, the assessee filed further appeal before the CIT(A). There was a delay of 1 year 6 months and 9 days in filing the appeal before the CIT(A). The CIT(A) did not condone the delay and dismissed the appeal in limine. The assessee is in appeal before the Tribunal against the order of CIT(A).
There is delay of the 69 days in filing the appeal before the tribunal and the assessee filed the petition seeking condonation of delay. Having heard both the parties and perused the material on record, we are of the view that there is a reasonable and sufficient cause for the delay in filing the appeal before the Tribunal. Therefore following the Hon’ble Supreme Court decision in the case of Collector, Land Acquisition Vs. MST.Katiji & Ors., (167 ITR 471) (SC) we condone the delay of in filing the appeal and admit the appeal for adjudication.
We heard the parties and perused the material on record. The Ld AR submitted that the legal heir was making submission in the ITBA portal using the deceased assessee's credentials and was not aware that the details were to Late Sundaram Raja :- 3 -:
be furnished using legal heir credentials. The Ld AR further submitted that the notices and the order of the AO were received in legal heir credentials and was therefore not noticed. The Ld. AR also submitted that the legal heir is not well aware of how the ITBA portal works and therefore, the delay in filing the appeal before the CIT(A) is not intentional and bonafide. On perusal of the records, we notice that the assessee has died on 27.03.2019 and there has been a submission made before the AO on 25.03.2021 with details such as assessee's financial statements, sale and purchase deed of relevant properties, stamp duty receipts, property tax etc. (refer page 2 of AO's order). We further notice that on 13.04.2021, the JAO has identified the legal heir and the proceedings were to be continued by legal heir. We also notice that the notices sent subsequently to the legal heir have not been responded. From the perusal of these facts, we see merit in the argument that the legal heir was making submissions in the deceased assessee's credentials in ITBA and is not aware of the notices and assessment order being issued directly to the legal heir in the ITBA. Accordingly, we are inclined to give one more opportunity to the assessee by remitting the appeal back to the CIT(A) with a direction to condone the delay. The CIT(A) is further directed to consider the impugned issue on merits by calling for relevant details to decide the issue in accordance with law. The assessee is directed to file the details as may be called for and cooperate with appellate proceedings. It is ordered accordingly.
Further, we also levy a cost of Rs.3,000/- (Three Thousand only) in the appeal since considerable time and efforts have been spent by the Exchequer and for the reason that the assessee being delinquent before the lower authorities. The same shall be paid by the assessee to Tamil Nadu State Legal Services Authority at Hon’ble High Court of Madras within a period of one
In result, the appeal of the assessee is allowed for statistical purposes.
Order pronounced on 27th day of February, 2026 at Chennai.