THE TANJAVUR DIST CO OP MILS PROUDCERS UNION LTD,THANJAVUR vs. DCIT CRICLE 2(1) TRICHY, TRICHY

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ITA 340/CHNY/2026Status: DisposedITAT Chennai13 May 2026AY 2020-213 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay and, in the interest of justice, remanded the matter back to the CIT(A) for fresh consideration. The assessee undertook to comply with future notices and furnish evidence.

What were the facts?

The assessee filed an appeal with a delay of 254 days, which was condoned. The Assessing Officer (AO) determined the income significantly higher than the returned income. The CIT(A) confirmed the AO's order due to non-compliance with notices.

What were the issues?

Whether the CIT(A) order confirming the AO's assessment due to non-compliance should be set aside and the matter remanded for fresh consideration.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 144B

AI-generated summary — verify with the full judgment below

Before: Shri S.S. Viswanethra Ravi & Shri S.R. Raghunatha

Hearing: 30.04.2026

आयकर अपीलीय अिधकरण, ’सी’ �ायपीठ, चे�ई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI �ी एस.एस. िव�ने� रिव, �ाियक सद� एवं �ी एस.आर. रगुनाथॎ, लेखा सद� के सम� Before Shri S.S. Viswanethra Ravi, Judicial Member & Shri S.R. Raghunatha, Accountant Member आयकर अपील सं./I.T.A. No.340/Chny/2026 िनधा�रण वष�/Assessment Year: 2020-21 The Tanjavur Dist Co Op Milk Vs. The Deputy Commissioner Circle 2(1) Producers Union Ltd, Tanjore, 613006 Trichy. [PAN: AAAAT0224E] (अपीलाथ�/Appellant) (��थ�/Respondent) अपीलाथ� की ओर से / Appellant by : Shri T. Vasudevan, Adv ��थ� की ओर से/Respondent by : Ms. Anitha, Addl. CIT सुनवाई की तारीख/ Date of hearing : 30.04.2026 घोषणा की तारीख /Date of Pronouncement : 13 .05.2026 आदेश /O R D E R PER S.S. VISWANETHRA RAVI, JUDICIAL MEMBER:

This appeal filed by the assessee is directed against the order dated 19.03.2025 passed by the ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre [NFAC], Delhi, for the assessment year 2020-21.

2.

We find that this appeal was filed with a delay of 254 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

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really prevented the assessee from filing the appeal in time. Thus, the delay of 254 days is condoned.

3.

At the outset, it is noted that the AO determined the income of the assessee at ₹3,73,99,380/- as against the returned income of ₹2,11,29,270/- vide its order dated 16.09.2022 passed under Section 143(3) read with Section 144B of the Income Tax Act, 1961 (for short, “the Act”). Not being satisfied with the order of the AO, the assessee preferred an appeal before the ld. CIT(A). We find that the ld. CIT(A) had issued three notices on 04.09.2023, 02.02.2024 and 24.03.2024 fixing the dates of hearing on 18.09.2023, 16.02.2024 and 09.10.2024 respectively. On perusal of paragraph 4 of the impugned order, the ld. CIT(A) confirmed the order of the AO for non-compliance with the notices issued.

4.

Ld. AR Shri T. Vasudevan, Adv., submits that the assessee is ready to prosecute its case before the ld. CIT(A) and prays that the matter be remanded to the file of the ld. CIT(A) for fresh consideration.

5.

Ld. DR Ms. Anitha, Addl. CIT, reported no objection.

6.

Having heard the submissions of the ld. AR and the ld. DR, and in the facts and circumstances of the case, in the interest of justice, while recording the assessee’s undertaking that he shall comply with the

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notices without fail and his readiness to furnish relevant evidences, we deem it appropriate to remand the matter to the file of the ld. CIT(A) for fresh consideration. The assessee is at liberty to file any evidence, if any, in support of its claim. Thus, the grounds raised by the assessee are allowed for statistical purposes.

7.

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

Order pronounced in the open Court on 13th May, 2026 at Chennai.

Sd/- Sd/- (S.R. RAGHUNATHA) (S.S. VISWANETHRA RAVI) ACCOUNTANT MEMBER JUDICIAL MEMBER Chennai, Dated, 13.05.2026 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.

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