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Facts
The assessee's appeal was filed with a delay of three days due to being engaged in tax audit assignments. The appeal was inadvertently filed before the Chennai Bench instead of the Patna Bench.
Held
The Tribunal condoned the delay in filing the appeal in the interest of justice. However, since the appeal was filed before the wrong bench, it was dismissed as not maintainable.
Key Issues
Whether the appeal, filed before the incorrect bench and with a delay, is maintainable? Whether the delay in filing the appeal should be condoned?
Sections Cited
Section 253 of the Income Tax Act, 1961 (implied by nature of appeal to ITAT)
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, ‘A’ BENCH, CHENNAI
Before: SHRI S.S. VISWANETHRA RAVI & SHRI S. R. RAGHUNATHA
आदेश /O R D E R PER S. R. RAGHUNATHA, AM :
This appeal by the assessee is filed against the order of the Commissioner of Income Tax, Appeal, ADDL/JCIT (A) Madurai, for the assessment year 2014-15, dated 26.08.2025.
At the outset, we note that the assessee’s appeal has been filed with a delay of three days, for which the assessee has filed petition for condonation of delay stating the reasons for delay, wherein, it is submitted that the assessee was engaged in the tax audit assignment during that period, there was a delay in filing the appeal by the assessee. After considering the petition filed by the assessee
:-2-: ITA. No:3108/Chny/2025 we are of the considered view that the assessee was prevented by sufficient cause from filing the appeal within the prescribed time limit and thus, in the interests of justice, we condone delay in filing of appeal and admit the appeal filed by the assessee for adjudication.
At the time of hearing, none appeared for the assessee. The ld. DR brought to our notice that the appeal was inadvertently filed by the assessee before the Chennai Bench of the Tribunal instead of filing before the Patna Bench of the Tribunal. The ld. DR therefore pleaded that the appeal be disposed of as not maintainable. Accordingly, we dismiss the appeal as not maintainable with a liberty to the assessee to pursue the appeal before the Patna Bench of the Tribunal.
In the result, appeal of the assessee is dismissed as not maintainable.
Order pronounced in the open court on 13th February, 2026 at Chennai.