Parthasaradhi Sukhadevan Madhukumar Vs ITO (ITAT Bangalore)
Delay in Filing Appeal Should Be Liberally Condoned When Sufficient Cause Exists – ITAT Bangalore
ITAT Bangalore held that the CIT(A) erred in refusing to condone a delay of 122 days and dismissing the appeal without examining merits.
Tribunal noted that:
- The assessee (a senior citizen) became aware of the assessment order only upon accessing the IT portal on 04.08.2022, and filed the appeal on 26.08.2022—thus effectively within time.
- There was no evidence that the order was served earlier, and therefore the date of knowledge is crucial.
- Even assuming delay, the reasons such as consultant being abroad, difficulty in retrieving old records (AY 2013–14), and late awareness constituted “sufficient cause.”
ITAT emphasized that:
- At the stage of condonation, a liberal and justice-oriented approach must be adopted
- Even in absence of strict documentary proof, circumstantial explanation can suffice
- Denial of condonation leads to denial of opportunity to contest on merits
Accordingly, the Tribunal directed the CIT(A) to:
- Condone the delay
- Admit the appeal and decide it on merits
FULL TEXT OF THE ORDER OF ITAT BANGALORE
1. This appeal is filed by the appellant against the appellate order passed by The national faceless appeal Centre (Delhi) the [learned CIT – A] for assessment year 2013 – 14 dated 8 August 2025 wherein the appeal filed by the assessee against the reassessment order dated 27th of March 2022 under section 147 read with section 144 read with section 144B of The Income Tax Act, 1961 (the act) by the National faceless assessment Centre, Delhi (the learned assessing officer) was dismissed in limine.
