THE METTUR TALUK COOP PRIMARY AGRICULTURAL & RURAL DEVELOPMENT BANK,SALEM vs. ITO, WARD1(6), SALEM

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ITA 1440/CHNY/2026Status: DisposedITAT Chennai08 June 2026AY 2018-195 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal and set aside the CIT(A)'s order, restoring the matter to the AO for fresh assessment. The assessee was directed to participate diligently and provide necessary documents.

What were the facts?

The assessee, a cooperative bank, claimed a deduction under Section 80P but failed to provide supporting documents during assessment. The Assessing Officer disallowed the deduction, and the CIT(A) dismissed the appeal due to the assessee's non-participation.

What were the issues?

Whether the CIT(A) order dismissing the appeal for non-participation was justified, and if the assessee had reasonable cause for the delay and non-participation.

Which sections of the Income-tax Act were involved?

Section 80P,Section 143(3),Section 270A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘B’ BENCH, CHENNAI

Before: SHRI ABY T VARKEY & SHRI S. R. RAGHUNATHA

Hearing: 11.05.2026Pronounced: 08.06.2026

आदेश की प्रतितिति अग्रेतिि/Copy to:

:-5-: ITA. No:1440/Chny/2026.

1.

अपीलाथी/Appellant 2. प्रत्यथी/Respondent 3.आयकर आयुक्त/CIT– Chennai/Coimbatore/Madurai/Salem 4. ववभागीय प्रनतननधि/DR 5. गार्ा फाईल/GF

DEVADAS Digitally signed by DEVADAS GOPALANACHARY GOPALANACHARY Date: 2026.06.10 15:20:14 +05'30'

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