AONE DAIRY PRODUCTS PRIVATE LIMITED,CHENNAI vs. JURISDICTIONAL ASSESSING OFFICER, CHENNAI

ITA 3717/CHNY/2026Status: DisposedITAT Chennai17 September 2026AY 2016-174 pages
AI SummaryRemanded

What were the facts?

The assessee, a private limited company, did not file its return of income. The AO received information about a property transfer and reopened the assessment. The assessee's name was struck off from records before the reopening notice was issued.

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal before the CIT(A) due to sufficient cause and remitted the issues back to the AO for fresh adjudication on merits. The assessee was directed to provide necessary details and cooperate with the proceedings.

What were the issues?

Whether the assessment proceedings are void-ab-initio due to the company being struck off, and whether the delay in filing the appeal before the CIT(A) should be condoned.

Which sections of the Income-tax Act were involved?

Section 148,Section 179,Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘D’ BENCH: CHENNAI

Before: SHRI ABY T. VARKEY & MS. PADMAVATHY.S

For Respondent: Ms. N. Abhinaya, JCIT

PER PADMAVATHY.S, A.M: This appeal by the assessee is against the order of the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre (NFAC), Delhi, (in short "CIT(A)") passed u/s. 250 of the Income Tax Act, 1961 (in short "the Act") dated 19.06.2026 for Assessment Year (AY) 2016-17. 2. The assessee is a private limited company and did not file the return of income. The AO received information that t

The order continues below.

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