"आयकर अपीलȣय अͬधकरण, ‘बी’ Ûयायपीठ, चेÛनई IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI Įी जॉज[ जॉज[ क े, उपाÚय¢ एवं सुĮी पɮमावती एस, लेखा सदèय क े सम¢ BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT AND MS PADMAVATHY S, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.: 2860 & 2861/CHNY/2026 Ǔनधा[रण वष[/Assessment Year: 2015-16 & आयकर अपील सं./ITA Nos.: 2862 & 2863/CHNY/2026 Ǔनधा[रण वष[/Assessment Year: 2016-17 Late Krishnaswami Baskaran, (Rep. by Legal Heir Smt. A. Kokila) 153, B.R. Mani Street, Dharapuram H.O., Dharapuram, Tiruppur – 638 656. PAN: ADWPB 0257B Vs. The Joint Commissioner of Income Tax, Circle 1, Tiruppur (अपीलाथȸ/Appellant) (Ĥ×यथȸ/Respondent) अपीलाथȸ कȧ ओर से/Appellant by : Shri S. Sridhar (Erode), Advocate (Through Virtual Mode) Ĥ×यथȸ कȧ ओर से/Respondent by : Ms. V. Supraja, Addl.CIT सुनवाई कȧ तारȣख/Date of Hearing : 21.07.2026 घोषणा कȧ तारȣख/Date of Pronouncement : 22.07.2026 आदेश/ O R D E R PER GEORGE GEORGE K, VICE PRESIDENT: These appeals filed by the assessee are directed against four orders of the Commissioner of Income Tax (Appeals), National Printed from counselvise.com ITA Nos.2860 to 2863/CHNY/2026 Late Krishnaswami Baskaran - 2 - Faceless Appeal Centre (NFAC), Delhi dated 15.09.2025/24.09.2025 passed under section 250 of the Income Tax Act, 1961 (hereinafter called ‘the Act’). The relevant Assessment Years are 2015-16 & 2016-17. 2. There is a delay of 166 days in filing these appeals. The legal heir of the assessee has filed affidavits stating therein the reasons for delay. The reason stated is that the assessee was suffering from serious health issues, underwent hospitalization and ultimately passed away on 12.12.2025. Thereafter, the legal heir had to obtain the necessary legal heirship documents and collect the relevant records for filing the appeals before the Tribunal. Hence, it was submitted that the delay was caused due to the illness, hospitalization and subsequent demise of the assessee, coupled with the time taken by the legal heir to complete the necessary formalities for filing the appeals. On perusal of the same, we find there is sufficient cause for delay in filing these appeals before the Tribunal. Hence, we condone the delay in filing the appeals and proceed to dispose off the appeal on merits. 3. The assessee has filed appeals against the First Appellate Authority (FAA) orders in respect of quantum additions and penalty orders. First, let us deal with appellate orders in respect of Printed from counselvise.com ITA Nos.2860 to 2863/CHNY/2026 Late Krishnaswami Baskaran - 3 - quantum additions in ITA No.2860 & 2863/CHNY/2026 for assessment years 2015-16 & 2016-17 respectively. ITA Nos.2861/CHNY/2026 & 2863/CHNY/2026 4. At the outset, we note that the First Appellate Authority (FAA) dismissed the appeals in limine without going into the merits, as the delay of 220/221 days in filing the appeals was not condoned. The FAA had noticed (refer para 4.6 of FAA order) that assessee had not given any specific reason for belated filing of appeals before him. Consequently, the FAA held that there is no sufficient cause and dismissed the appeals without condoning the delay. 5. Aggrieved by the orders of the FAA, the assessee has filed the present appeals before the Tribunal. The Ld. AR submitted that at the time when the impugned orders were passed by the FAA during September 2025, the assessee, being a senior citizen, was suffering from serious health issues and was undergoing medical treatment. Subsequently, the assessee passed away on 12.12.2025. The Ld. AR further submitted that, before dismissing the appeals in limine on account of delay in filing the appeals, the FAA ought to have provided an opportunity to the assessee to file condonation application for the delay in filing the appeals before him. The Ld. AR Printed from counselvise.com ITA Nos.2860 to 2863/CHNY/2026 Late Krishnaswami Baskaran - 4 - therefore prayed that, in the interest of justice, the assessee may be granted one more opportunity to file a proper delay condonation petition along with affidavit and necessary supporting documents before the First Appellate Authority. 6. The Ld.DR supported the orders of the FAA. 7. We have heard the rival submissions and perused the material on record. The appeals filed by the assessee were dismissed in limine by the FAA on account of delay of 220 days in filing the appeals, without condoning the delay. On perusal of the orders of the FAA, it is observed that though the assessee had admitted the delay in Form No.35, no reason / separate petition seeking condonation of delay supported by relevant evidence had been filed. We strongly deprecate the nonchalant attitude of the assessee in not filing a proper condonation petition before the FAA. At the same time, it is noticed that the FAA, without issuing any defect notice or affording an opportunity to the assessee to explain the reasons for the delay, proceeded to dismiss the appeals. The principles of natural justice require that an opportunity should be granted to the assessee to explain as to why the delay in filing the appeals should be condoned. In the present case, no such opportunity appears to Printed from counselvise.com ITA Nos.2860 to 2863/CHNY/2026 Late Krishnaswami Baskaran - 5 - have been provided by the FAA. Therefore, in the interest of justice and equity, we deem it fit to restore the matter to the file of the FAA. The assessee is directed to file a proper petition for condonation of delay, along with supporting materials and on receipt of the same, the FAA shall afford reasonable opportunity of being heard to the assessee and thereafter adjudicate the condonation petition in accordance with law. In the event the FAA is satisfied with the reasons furnished for the belated filing of the appeals, the FAA shall proceed to decide the appeals on merits in accordance with law. It is ordered accordingly. ITA Nos.2860/CHNY/2026 & 2862/CHNY/2026 8. The assessee has filed these appeals against the appellate orders confirming the penalty levied u/s.271(1)(c) of the Act, by the AO. Since, we have already set aside the quantum appeal in ITA Nos.2860 & 2863/CHNY/2025 to the files of the FAA, we deem it appropriate to set aside the impugned penalty orders also to the files of the FAA to decide along with the corresponding quantum appeals in accordance with law. It is ordered accordingly. Printed from counselvise.com ITA Nos.2860 to 2863/CHNY/2026 Late Krishnaswami Baskaran - 6 - 9. In the result, the appeals filed by the assessee are allowed for statistical purposes. Order pronounced in the open court on 22nd July,2026 at Chennai. Sd/- Sd/- (पɮमावती एस) (PADMAVATHY S) लेखा सदèय/ACCOUNTANT MEMBER (जॉज[ जॉज[ क े) (GEORGE GEORGE K) उपाÚय¢ /VICE PRESIDENT चेÛनई/Chennai, Ǒदनांक/Dated, the 22nd July, 2026 RSR, Sr.PS आदेश कȧ ĤǓतͧलͪप अĒेͪषत/Copy to: 1. अपीलाथȸ/Appellant 2. Ĥ×यथȸ/Respondent 3. आयकर आयुÈत /CIT, Coimbatore 4. ͪवभागीय ĤǓतǓनͬध/DR 5. गाड[ फाईल/GF. By Order Printed from counselvise.com REKHA SENTHIL RAJ Digitally signed by REKHA SENTHIL RAJ Date: 2026.07.24 17:05:38 +05'30' "