What did the Tribunal hold?

The ITAT condoned the delay in filing the appeal and, finding that the assessment was ex-parte and the assessee was not given a proper opportunity, set aside the CIT(A)'s order. The matter was restored to the Assessing Officer for a fresh assessment.

The assessee, a temple trust, failed to file its return of income, leading to an ex-parte assessment order. The CIT(A) dismissed the assessee's appeal for non-submission of documents. The assessee then appealed to the ITAT, citing lack of proper notice and opportunity.

What were the issues?

Whether the assessee was denied a proper opportunity to present its case before the lower authorities, and if the ex-parte assessment order should be set aside.

Arulmigu Muthumariamman Temple… vs ITO | ITAT Chennai 2026

Income Tax Appellate Tribunal, ‘A’ BENCH: CHENNAI

Before: SHRI INTURI RAMA RAO & SHRI MANU KUMAR GIRI

Hearing: 19.05.2026

आदेश / O R D E R PER MANU KUMAR GIRI, JM:

The captioned online appeal filed by the Assessee is directed against the order of the Ld. Commissioner of Income Tax (Appeals), NFAC, Delhi, [CIT(A)] dated 01.03.2023 for Assessment Year 2017- 18. 2. In the instant appeal, the registry has noted the delay of 978 days in filing the captioned appeal. We have gone through the condonation petition along with affidavit filed, we find that the reasons given by the assessee are sufficient cause for delay in filing

ITA No 601/Chny/2026 (AY 2017-18) Arulmigu M Temple Ltd Vs ITO E W Maduarai :: 2 :: the captioned appeals. Hence, we condone the delay and admit the appeals for adjudication. 3. The appellant is a Trust and engaged in running temple and did not file. Since the assessee did not file the return of income, the AO made an addition of Rs. 68,52,648/-. 4. Being aggrieved with the order passed by the AO, the assessee preferred an appeal before the Ld. CIT(A) who dismissed the appeal of the assessee due to non-submission of written submissions and other connected papers for the issue under consideration. 5. Being aggrieved with the order passed by the Ld.CIT(A), the assessee preferred an appeal before this Tribunal. 6. However, The Ld AR for the assessee stated that neither proper notice was ever served on the assessee nor opportunity was provided substantiate to the issue under consideration. 7. The ld. Departmental Representative (DR), on the other hand, supported the order of the ld. CIT(A) and prayed for dismissal of the appeal. 8. We have considered the rival submissions and perused the order of the ld. CIT(A). We find that AO has passed the assessment order ex-parte u/s.144 of the Act. Hence, in the interest of justice, we are of the view that the assessee should be granted a final opportunity to substantiate the issue under consideration. Accordingly, the impugned order is set aside and the matter is restored to the file of the AO for denovo assessment. The AO shall afford the assessee a reasonable opportunity of being heard. The assessee is directed to diligently prosecute the assessment and actively participate in the assessment proceedings.

ITA No 601/Chny/2026 (AY 2017-18) Arulmigu M Temple Ltd Vs ITO E W Maduarai :: 3 :: 9. In the result, appeal filed by the assessee is allowed for statistical purposes. Order pronounced in the open court on the 19th day of May 2026, in Chennai.

Sd/- Sd/- (इंतूरी रामा राव) (मनु कुमार िग�र) (INTURI RAMA RAO) (MANU KUMAR GIRI) लेखा सद*य/ACCOUNTANT MEMBER �या�यक सद*य/JUDICIAL MEMBER

चे�नई/Chennai, +दनांक/Dated: 19th May, 2026. SNDP, Sr. PS

आदेश क! ��त,ल-प अ.े-षत/Copy to: 1. अपीलाथ�/Appellant 2. ��थ�/Respondent 3. आयकरआयु�/CIT, Chennai / Madurai / Salem / Coimbatore. 4. िवभागीय�ितिनिध/DR 5. गाड�फाईल/GF

ARULMIGU MUTHUMARIAMMAN TEMPLE,SIVAGANGAI vs. ITO, EXEMPETIONS WARD MADURAI, MADURAI

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What were the facts?

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Which sections of the Income-tax Act were involved?

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