TAMIL FILM PRODUCERS COUNCIL,CHENNAI vs. ITO, EXEMPTIONS WARD-1, CHENNAI

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ITA 2003/CHNY/2026Status: DisposedITAT Chennai21 September 2026AY 2016-173 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal. In the interest of justice, the matter was remanded to the AO for fresh consideration, with the assessee ready to furnish all details.

What were the facts?

The assessee filed an appeal with a delay of 40 days, which was condoned due to bona fide reasons. The assessee had made no compliances before the AO or the CIT(A).

What were the issues?

Whether the delay in filing the appeal should be condoned and if the matter should be remanded to the AO for fresh consideration due to lack of compliance.

AI-generated summary — verify with the full judgment below

Before: Shri Inturi Rama Rao & Shri S.S. Viswanethra Ravi

Hearing: 28.07.2026Pronounced: 21.09.2026

PER S.S. VISWANETHRA RAVI, JUDICIAL MEMBER:

This appeal filed by the assessee is directed against the order dated 12.12.2025 passed by the Ld. Commissioner of Income Tax (Appeal), NFAC, Delhi for the assessment year 2016-17. 2. We find that this appeal was filed with a delay of 40 days. The assessee filed an affidavit accompanied by a petition explaining the reasons. On perusal of the same and upon hearing both the parties, we find that the reasons explained by the assessee are bona fide, which really prevented the assessee from filing the appeal in time. Thus, the delay of 40 days is condoned.

3.

At the outset, it is noted that the assessee made no compliances before the AO, as it is evident from para No. 8 of the assessment order. Further, no compliance whatsoever was made before the Ld. CIT(A) as well, which is evident from para No. 9 of the impugned order.

4.

The Ld. AR, Mr. Hariharan, CA, in the interest of justice, prayed to remand the matter to the file of the AO for his fresh consideration, as the assessee is ready to furnish all the details in support of its claim.

5.

Ld. DR, Mr. Madhan Kumar, Sr. DR, reported no objection.

6.

After hearing both the parties, on perusal of the record, in the interest of justice, we deem it proper to remand the matter to the file of the AO for his fresh consideration in view of our observation made in the above paragraph. Thus, the order of the Ld. CIT(A) is set aside and the grounds raised by the assessee are allowed for statistical purposes.

7.

In the result, the appeal filed by the assessee is allowed for statistical purposes.

Order pronounced on 21st September, 2026 at Chennai. (INTURI RAMA RAO) JUDICIAL MEMBER Chennai, Dated, 21.09.2026 MM/- आदेश की "ितिलिप अ"ेिषत/Copy to: 1. अपीलाथ"/Appellant, 2.""थ"/ Respondent, 3. आयकर आयु"/CIT, Chennai/Madurai/Coimbatore/Salem 4. िवभागीय "ितिनिध/DR & 5. गाड" फाईल/GF.

Digitally signed MANISH by MANISH MISHRA MISHRA Date: 2026.09.23 16:01:19 +05'30'

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