Authority: High Court of Judicature at Madras
Order Date: 06-07-2026
Case Overview
- Petitioner: Mayuri Electronics Private Limited, represented by its Director C. Anandh, filed WP No. 25493 of 2026 under Article 226 seeking a writ of certiorari mandamus to quash ITAT order No. 4051/Chny/2025 dated 18‑03‑2026 (section 254, Income Tax Act) relating to Assessment Year 2014‑15 and to condone alleged delay.
- Respondents: Income Tax Appellate Tribunal D‑Bench, Commissioner of Income Tax National Faceless Appeal Centre, Deputy Commissioner of Income Tax (Erode), Assistant Commissioner of Income Tax (Namakkal).
- The ITAT dismissed the appeal on the ground of an “inordinate delay” of 851 days, stating the delay was not substantiated.
- Petitioner's counsel argued the dismissal order was sent to the email of the former Chartered Accountant, not to the assessee, causing the delay; the Tribunal was not convinced by the explanation.
Court Observations
- The Court noted that the order of the Appellate Authority was indeed communicated to the Chartered Accountant’s email and not directly to the assessee, which is a probable cause of the delay.
- The Court opined that once the appeal was filed, the Tribunal should have decided the matter on its merits rather than dismissing it solely on procedural delay.
Final Outcome
- The Court set aside the ITAT order dated 18‑03‑2026.
- The appeal (ITA No. 4051/Chny/2025) is remanded back to the Tribunal to be decided on merits in accordance with law, with a directive to pass appropriate orders within twelve weeks of receipt of this order.
- No costs awarded; the writ petition is disposed of accordingly and connected miscellaneous petitions are closed.
Topics: Tax Litigation, Income Tax Appeal