ITAT Directs CIT(A) to Condonе 315-Day Delay and Decide Income Tax Appeal on Merits:

The assessee is Muthaiah Ganapathy, filed an appeal before the Tribunal against the order dated 6 May 2026 passed by the CIT(A), which had dismissed his appeal due to the failure to satisfactorily explain a delay of 315 days in filing the appeal. Before the CIT(A), the assessee had sought condonation of delay, stating that chronic health issues and serious illness prevented him from filing the appeal within the prescribed period. He contended that the delay was neither intentional nor deliberate.

The Tribunal noted that the AO had determined the assessee’s income at Rs. 16,78,659 against the returned income of Rs. 54,57,580, with additions relating to unsecured loans from others, sundry creditors and disallowance of expenses. No evidence had been filed before the AO, and the CIT(A) had not examined the substantive grounds of appeal because the delay was not condoned.

Considering the facts and in the interest of justice, the Tribunal held that the assessee deserved another opportunity to contest the issues on merits. It set aside the CIT(A)’s order and directed the authority to condone the delay and adjudicate the appeal on merits. The assessee’s appeal was accordingly allowed for statistical purposes.