945 VELLAIPOOLAMPATTY PACCS,TRICHY vs. ITO, WARD 2(1), TRICHY, TRICHY

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ITA 1157/CHNY/2026Status: DisposedITAT Chennai22 April 2026AY 2019-203 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay, set aside the CIT(A)'s order, and remitted the appeal back to the AO for fresh adjudication after calling for necessary details. A cost of Rs. 10,000 was levied on the assessee.

What were the facts?

The assessee, a cooperative society, failed to provide details during assessment, leading to a high income assessment. The appeal before the CIT(A) was dismissed due to a delay of 147 days.

What were the issues?

Whether the delay in filing the appeal before the CIT(A) should be condoned and the matter remanded for fresh consideration. The proper procedure for reopening assessment and the assessee's responsibility to provide details.

Which sections of the Income-tax Act were involved?

Section 148A,Section 148,Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘D’ BENCH: CHENNAI

Before: SHRI GEORGE GEORGE KAND MS. PADMAVATHY.S

Hearing: 21.04.2026Pronounced: 22.04.2026

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 09.12.2025 for Assessment Year (AY) 2019-20.

2.

The assessee is a primary agricultural cooperative credit society. The A.O received information that the assessee has deposited cash to the tune of Rs. 1,78,09,559/- and therefore, issued a show cause notice u/s. 148A(b) of the Act. Subsequently, the A.O passed an order u/s. 148A(d) of the Act and

ITA No.1157/Chny/2026 945 Vellaipoolampatty PACCS :- 2 -:

issued a notice u/s. 148 of the Act reopening the assessment. The assessee in response filed the return of income on 06.12.2023 declaring total income Rs.36,560/-. Since the assessee did not file any further details, the A.O completed the assessment assessing the income at Rs. 2,60,47,631/-. Aggrieved, the assessee filed further appeal before the CIT(A). There is delay of 147 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 assessee being a credit cooperative society is completely dependent on tax consultant with regard to income tax matters. The Ld. AR further submitted that that the tax consultant did not handle the assessment/appellate proceedings properly and hence the delay. The Ld. AR accordingly prayed that one more opportunity may be given. Considering the facts and circumstances peculiar to assessee's case, we are inclined to give one more opportunity to the assessee to substantiate the claim by producing the required details. Accordingly, we condone the delay in filing the appeal before the CIT(A) and remit the appeal back to the AO with a direction to call for necessary details and decide the issue in accordance with law. The assessee is required to submit the necessary details as may be called for and cooperate with assessment proceedings. It is ordered accordingly.

4.

Further, we also levy a cost of Rs.10,000/- (Ten thousand only) in the appeal since considerable time and efforts have been spent by the Exchequer and for the reason that the assessee being delinquent before the lower

ITA No.1157/Chny/2026 945 Vellaipoolampatty PACCS :- 3 -:

authorities. The same shall be paid by the assessee to Tamil Nadu State Legal Services Authority at Hon’ble High Court of Madras within a period of one month from the date of receipt of this order and produce the receipt before the A.O.

5.

In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced on 22nd day of April, 2026 at Chennai.

Sd/- Sd/- (जॉज� जॉज� के) (पदमावती यस) (Padmavathy.S) (George George K) उपा�� / Vice President लेखा लेखा सद�य लेखा लेखा सद�य सद�य /Accountant Member सद�य चे�नई/Chennai, �दनांक/Dated: 22nd April, 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 EJTADA Digitally signed by EJTADA DURGA DURGA NARESH Date: 2026.04.28 NARESH 17:27:40 +05'30'

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