MASUDHA BEGAM,PERAMBALUR vs. ITO, WARD-1(1), TRICHY

ITA 3831/CHNY/2025Status: DisposedITAT Chennai05 January 2026AY 2015-16Bench: SHRI GEORGE GEORGE K, VICE PRESIDENT AND BEFORE HON'BLE SHRI INTURI RAMA RAO (Accountant Member)1 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal held that the assessee had provided a sufficient cause for the 92-day delay in filing the appeal before the CIT(A) due to illness, supported by a medical certificate. Therefore, the delay was condoned.

What were the facts?

The Assessing Officer (AO) initiated reassessment proceedings against the assessee, an individual, for AY 2015-16 upon discovering a term deposit of Rs.46,02,223/-. The assessee filed a return of income of Rs.1,27,830/-. The assessment was completed at a total income of Rs.50,27,224/-, including additions for unexplained term and cash deposits.

What were the issues?

Whether the CIT(A) was justified in dismissing the appeal solely on the grounds of delay without considering the sufficient cause explained by the assessee.

Which sections of the Income-tax Act were involved?

Section 148,Section 147,Section 144,Section 144B

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘B’ BENCH: CHENNAI

Before: HON’BLE SHRI GEORGE GEORGE K & BEFORE HON’BLE SHRI INTURI RAMA RAO

Hearing: 02.01.2026Pronounced: 05.01.2026

Heard together (2 matters)

ITA No.3831/Chny/2025
SA No.134/Chny/2025

Read from the judgment's own cause title. This page is filed under one of them.

PER INTURI RAMA RAO, A.M :

This appeal filed by the assessee is directed against the order of the NFAC, [‘CIT(A)’ in short], Delhi, dated 31.10.2025 for AY-2015-16. 2.0 The appellant is an individual and no regular return of income for the AY-2015-16 filed by the appellant. The AO formed an opinion that income got escaped assessment from tax, based on the information the appellant made a term deposit of Rs.46,02,223/- during the previous year relevant to the AY-2015-16. Accordingly, a notice u/s 148 was issued on 09.04.2022. ITA No.3831 and SA-134/Chny/2025

The order continues below.

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