What did the Tribunal hold?

The ITAT held that the CIT(A) was incorrect in dismissing the appeal as infructuous. The matter was remitted back to the CIT(A) for adjudication on merits after calling for necessary details.

The assessee's appeal before the CIT(A) was dismissed as defective because the CIT(A) believed the assessee failed to submit the intimation order under Section 143(1). However, the ITAT found that the intimation order was indeed part of the records.

What were the issues?

Whether the CIT(A) was justified in treating the appeal as defective and infructuous due to non-submission of the intimation order, when it was already on record.

Shree Mithai Pvt. Ltd. vs DCIT | ITAT Chennai 2026

Income Tax Appellate Tribunal, ‘C’ BENCH: CHENNAI

Before: SHRI GEORGE GEORGE KAND MS. PADMAVATHY.S

For Respondent: Ms. R.Anitha,Addl.CIT

आदेश / O R D E R

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 20.01.2026 for Assessment Year (AY) 2020-21.

During the course of hearing, The Ld. Authorized Representative (AR) of the assessee draw to our attention that the CIT(A) has considered the appeal as defective and infructous for the reason that the assessee has not

ITA No.1619/Chny/2026 Shree Mithai Pvt. Ltd. :- 2 -:

submitted the intimation u/s. 143(1) of the Act against which the appeal was preferred before the CIT(A). The relevant observations CIT(A) in this regard are extracted herein below:

“1.1 In the instant appeal, the appellant was requested to explain why its appeal should not be treated as defective appeal due to its failure to furnish the requisite order appealed against by the appellant namely, Intimation Order under Section 143(1) of the Act dated 18.12.2021 as mentioned by the appellant in its Form No. 35. Nevertheless, the appellant has failed to respond to the said request. Consequently, essential information in its Form No. 35 regarding the appellant's current appeal mentioned in its statement of facts and grounds of appeal being not verifiable. prevents the appeal from being adjudicated on its merits. 1.2 In light of the aforementioned facts and due to the appellant's inability to submit the necessary impugned order appealed against by the appellant, the current appeal is deemed defective and therefore, infructuous. However, the appellant may re-file the appeal with all required documents since the appellant's case has not been decided on merits.”

However, from the perusal of the records, we notice that the intimation u/s. 143(1) is already part of the records and therefore we are of the view that the CIT(A) is not correct in dismissing the appeal as infructous on the said ground. Accordingly, we remit the appeal back to the CIT(A) with a direction to consider the issues contended by the assessee before him on merits by calling for necessary details as may be require to decide case in accordance with law. The assessee is directed to furnish the details as may be called for and cooperate with the appellate proceedings. It is ordered accordingly.

ITA No.1619/Chny/2026 Shree Mithai Pvt. Ltd. :- 3 -:

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

Order pronounced on 01st day of June, 2026 at Chennai.

Sd/- Sd/- (जॉज� जॉज� के) (पदमावती यस) (Padmavathy.S) (George George K) उपा�� / Vice President लेखा सद�य सद�य /Accountant Member लेखा लेखा लेखा सद�य सद�य चे�नई/Chennai, �दनांक/Dated: 01st June, 2026. EDN, Sr. P.S

आदेश क� �ितिल�प 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 Digitally signed by EJTADA DURGA EJTADA DURGA NARESH NARESH Date: 2026.06.04 17:01:39 +05'30'

SHREE MITHAI PVT. LTD.,CHENNAI vs. DCIT, CORP.. CIRCLE-3(1), CHENNAI

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