THE MUDUNURU LARGE SIZED CO-OPERATIVE SOCIETY LIMITED,WEST GODAVARI DISTRICT vs. ITO, WARD-1, TADEPALLIGUDEM

ITA 811/VIZ/2025Status: DisposedITAT Visakhapatnam21 August 2026AY 2017-186 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay of 126 days in filing the appeal before the CIT(A) after considering the reasonable cause explained by the assessee. The impugned order of the CIT(A) was set aside, and the matter was remanded for adjudication on merits.

What were the facts?

The assessee, a cooperative society, failed to file an appeal before the CIT(A) within the stipulated time due to a lack of knowledge of the ex-parte assessment order. The delay was 126 days, attributed to the rural background and limited technical understanding of the management and staff.

What were the issues?

Whether the delay in filing the appeal before the CIT(A) was justifiable and whether the appeal should be decided on merits.

Which sections of the Income-tax Act were involved?

Section 80P,Section 69A,Section 147,Section 144

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, VISAKHAPATNAM DB BENCH VISAKHAPATNAM

Before: SHRI VIJAY PAL RAO & SHRI MANJUNATHA G.

Hearing: 18.08.2026Pronounced: 21.08.2026

PER VIJAY PAL RAO, VICE PRESIDENT :

This appeal by the Assessee is directed against the Order dated 13.10.2025 of the learned CIT(A)-National Faceless Assessment Centre [in short "NFAC"], Delhi, for the assessment year 2017-2018. 2 ITA.No.811/Viz./2025

2.

The assessee has raised the following grounds of appeal: 1. “The order of the learned Commissioner of Income Tax (Appeals) is contrary to the facts and also the law applicable to the facts of the case.

2.

The learned Commissioner of Income Tax (Appeals) is not justified in dismissing the appeal in-limine by refusing to condone the delay of

The order continues below.

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