Late Smt. Mary Daisy Vs ITO (ITAT Chennai)
Delay Can Be Explained by Death Illness: ITAT Chennai Restores Appeals Dismissed In-Limine by NFAC
Chennai ITAT set aside the ex-parte dismissal of appeals by the NFAC and restored the matters to the First Appellate Authority for fresh consideration. The CIT(A) had dismissed the appeals in limine solely on the ground of delay of 838 days and 538 days respectively, without adjudicating the issues on merits, noting that no formal condonation petition was filed.
The Tribunal observed that the Assessee had expired in 2017 and that her husband, being the legal heir, was suffering from serious health issues and was unaware of the assessment proceedings, compounded by the time taken for legal-heir registration. Holding that the cause shown deserved an opportunity to be substantiated, ITAT restored the matters to the FAA with a direction to allow the legal heir to file a proper condonation application along with medical evidence. If the delay is satisfactorily explained, the FAA was directed to adjudicate the appeals on merits after granting reasonable opportunity of hearing. Accordingly, both appeals were allowed for statistical purposes.
FULL TEXT OF THE ORDER OF ITAT CHENNAI
These appeals filed by the assessee are directed against two orders of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi, both dated 05.08.2025 passed under section 250 of the Income Tax Act, 1961 (hereinafter called ‘the Act’). The relevant Assessment Years are 2014-15 & 2015-16.
