SREE KARPAGAMBAL INDUSTRIES,TIRUVALLUR vs. INCOME TAX OFFICER 10(3) CHE, NUNGAMBAKKAM

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ITA 1691/CHNY/2026Status: DisposedITAT Chennai01 June 2026AY 2018-20193 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal before the CIT(A) in the interest of natural justice, citing the partner's medical issues. The case was remanded to the CIT(A) for fresh consideration of the delay petition and, if condoned, for adjudication on merits.

What were the facts?

The assessee, a partnership firm, failed to file its income tax return for AY 2018-19. The Assessing Officer (AO) reopened the assessment and, based on available information, assessed the income at Rs. 1,80,78,700/-. The assessee's appeal before the CIT(A) was dismissed in limine due to a delay of 184 days.

What were the issues?

The primary issue was whether the delay in filing the appeal before the CIT(A) should be condoned. The secondary issue was the merits of the assessment made by the AO.

Which sections of the Income-tax Act were involved?

Section 148A,Section 250

AI-generated summary — verify with the full judgment below

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 05.02.2026 for Assessment Year (AY) 2018-19.

2.

The assessee is a partnership firm and did not file the return of income for AY 2018-19. The A.O received information that the assessee is having

ITA No.1691/Chny/2026 Sree Karpagambal Industries :- 2 -:

substantial financial transactions routed through its bank account. Since the assessee did not file the return of income, the A.O reopened the assessment by issue of notice u/s. 148A of the Act after passing the order u/s. 148A(d) of the Act. The A.O issued various notices calling for details from the assessee. The assessee neither filed the return of income nor responded to the notices issued by the A.O. The A.O based on the material available on record completed the assessment assessing the income at Rs.1,80,78,700/-. Aggrieved, the assessee filed further appeal before the CIT(A). There was a delay of 184 days in filing the appeal before the CIT(A) and the CIT(A) dismissed the appeal in limine without condoning the delay. The assessee is in appeal before the Tribunal against the order of the CIT(A).

3.

We have heard the parties, and perused the material available on record. The Ld. Authorized Representative (AR) of the assessee submitted that the partner of the assessee firm who was taking care of the affairs of the assessee had severe medical issues. The Ld. AR further submitted that the partner could not concentrate on the tax related matters due to illness and hence, the delay in filing the appeal before the CIT(A). The ld. AR accordingly prayed for one more opportunity. From the perusal of records we notice that the assessee has stated the reasons for delay in filing the appeal before the CIT(A) as part of Form 35 and did not file any separate condonation petition or affidavit explaining the reasons. Considering the facts and circumstances unique to the assessee's case, we are inclined to give one more opportunity to the assessee in the interest of natural justice and fair play. Further, lower authorities have not examined the impugned issue on merits since the assessee did not respond to AO's notices and that the CIT(A) has dismissed the appeal in limine. We therefore, remit the appeal back to the

ITA No.1691/Chny/2026 Sree Karpagambal Industries :- 3 -:

CIT(A) for fresh consideration of the delay petition and if the delay is condoned also to consider the impugned issue on merits by calling for necessary details as may be required in order to decide the case in accordance with law. The assessee is directed to file affidavit explaining the reason for delay in filing the appeal along with a condonation petition. The assessee further directed to file any further details as may be called for with regard to the impugned additions made by the AO and cooperate with appellate proceedings without seeking unnecessary adjournments. It is ordered accordingly.

4.

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 17:09:21 +05'30'

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