SUNDARARAJAN RAGHUNATHAN,CHENNAI vs. ITO, NON CORP WARD-9(5), CHENNAI

ITA 2842/CHNY/2025Status: DisposedITAT Chennai04 February 2026AY 2017-18Bench: SHRI ABY T. VARKEY (Judicial Member), SHRI S.R.RAGHUNATHA (Accountant Member)1 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal acknowledged the assessee's plea and the reasons for non-compliance with the Scheme. For the interest of justice and fair play, the Tribunal set aside the impugned order of the CIT(A) and restored the appeal to the CIT(A)'s file with a direction to adjudicate the grounds of appeal on merits.

What were the facts?

The assessee filed an appeal against the CIT(A)'s order which dismissed the appeal without going into merits. The assessee had also opted for settlement under the Vivad Se Vishwas Scheme, but due to financial distress, could not make the payment before the due date, leading to the dismissal of the appeal. The assessee sought restoration of the appeal to the CIT(A) for adjudication on merits.

What were the issues?

Whether the appeal, dismissed due to non-compliance with the Vivad Se Vishwas Scheme, should be restored to the CIT(A) for adjudication on merits.

Which sections of the Income-tax Act were involved?

Section 250(6)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘B’ BENCH: CHENNAI

Before: SHRI ABY T. VARKEY & SHRI S.R.RAGHUNATHA

Hearing: 17.12.2025Pronounced: 04.02.2026

PER ABY T. VARKEY, JM: This is an appeal preferred by the assessee against the order of the Learned Commissioner of Income Tax (Appeals)/Addl./JCIT(A),

(hereinafter referred to as “the Ld.CIT(A)”), Kochi, dated 14.02.2025 for the Assessment Year (hereinafter referred to as "AY”) 2017-18. 2. At the outset, the Ld.AR of the assessee brought to our notice that the appeal has been filed belatedly by ‘168’ days and for condoning the Sundara

The order continues below.

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