SREE LAKSHMI FINANCIERS,VIRUDHUNAGAR vs. ITO, WARD-3,, VIRUDHUNAGAR

ITA 2737/CHNY/2026Status: DisposedITAT Chennai04 August 2026AY 2017-184 pages
AI SummaryRemanded

What were the facts?

The assessee, a partnership firm, failed to file its return of income. The Assessing Officer (AO) reopened the assessment and made additions. The assessee also failed to appear before the CIT(A), who confirmed the additions ex-parte. The assessee filed an appeal before the ITAT with a significant delay.

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal due to the death of a partner and the illness of another, citing reasons of natural justice. The appeal was remitted back to the AO for fresh adjudication.

What were the issues?

Whether the delay in filing the appeal should be condoned and whether the assessee should be granted another opportunity for proper adjudication.

Which sections of the Income-tax Act were involved?

Section 148,Section 147,Section 144,Section 250,Section 184

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘B’ BENCH: CHENNAI

Before: SHRI GEORGE GEORGE K & MS. PADMAVATHY.S

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 06.03.2024 for Assessment Year (AY) 2017-18. 2. The assessee is a partnership firm and did not file the return of income for the year under consideration. The A.O received information that the

The order continues below.

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