A KONDALAMPATTY PACCS LTD.,SALEM vs. ITO, WARD-1(1), SALEM

ITA 1056/CHNY/2026Status: DisposedITAT Chennai21 April 2026AY 2020-214 pages
AI SummaryRemanded

What were the facts?

The assessee, a credit cooperative society, claimed deduction u/s. 80P. The AO disallowed a portion of the claim. The CIT(A) dismissed the assessee's appeal in limine due to a delay in filing without condoning it.

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal before it and remitted the matter back to the CIT(A) to consider the delay condonation afresh and decide the merits. A cost of Rs. 5,000/- was levied on the assessee.

What were the issues?

Whether the CIT(A) was justified in dismissing the appeal in limine without condoning the delay. Whether the delay in filing the appeal before the CIT(A) was sufficiently explained.

Which sections of the Income-tax Act were involved?

Section 80P,Section 250,Section 253(6)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘D’ BENCH: CHENNAI

Before: SHRI GEORGE GEORGE KAND MS. PADMAVATHY.S

Hearing: 20.04.2026Pronounced: 21.04.2026

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 28.11.2025 for Assessment Year (AY) 2020-21. 2. The assessee is a credit cooperative society registered under Tamil Nadu Cooperative Societies Act, 1983. The assessee as part of its busin

The order continues below.

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