M/s. Jay Granites Pvt. Ltd. v. The DCIT, Corporate Circle-1(1), Chennai

Parties Involved

Facts Summary

These are appeals preferred by the assessee, M/s. Jay Granites Pvt. Ltd., against the orders of the Learned Commissioner of Income Tax (Appeals)/NFAC, dated 24.07.2025, for the Assessment Years 2014-15, 2015-16 & 2017-18. The Learned Commissioner of Income Tax (Appeals) had ex-parte dismissed the appeals due to a delay of 106 days in filing. The assessee explained that the delay was due to the inaction of the Accountant, who was bed-ridden due to a paralytic stroke post Covid-19 complications. The assessee became aware of the assessment orders dated 26.03.2022 & 29.03.2022 only on 05.08.2022 and filed the appeals on 10.08.2022.…

Legal Issues

• 1. Whether the delay in filing the appeals should be condoned?
• 2. Whether the assessee should be granted another opportunity to present its case before the Assessing Officer?

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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